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论文编号：	8079
作者编号：	2120122887
上传时间：	2015/12/16 13:48:03
中文题目：	收益法在“康王”系列商标资产评估中的应用研究
英文题目：	A Income Approach Application research In “Kang King” Series Trademark Appraisal
指导老师：	王全喜
中文关键字：	商标；价值评估；收益法；康王；折现率
英文关键字：	trademark; value appraisal; Kang King; income approach; discount rate
中文摘要：	随着市场经济的发展，企业会受到来自其他市场、其他企业的威胁，这种威胁也变得越来越多。企业收购兼并的浪潮已起、股权投资的火热，这促使很多企业必须对自己的商标有个更好的管理。同时，产品差别化越来越受到重视，这就意味着会有越来越多的企业通过很多种办法使自己的产品印象有别于其他企业。以上种种原因使得人们对品牌越来越重视。本文试着从执业注册资产评估师的角度，根据本人对年从事资产评估实务的工作经历，通过采用案例分析法、逻辑分析法等研究方法并结合本人自身在企业价值评估中的工作实践，研究商标价值评估实际应用过程中收益现值法的具体应用问题。 本文首先回顾了商标价值的特点、内涵以及商标价值评估方法在国际和国内的应用现状，介绍并且分析了企业价值评估的三种方法的特点。进而详细阐明了收益法的理论发展、在商标价值评估的应用前景及运用中的主要问题；然后结合商标资产的特点，说明了评估模型的构建及基本变量数据的计算方法。最后根据前述相关的理论分析，以“康王”系列商标为实例进行了案例研究，对“康王”系列商标价值采用收益法进行评估，评估结果证明此方法在商标价值评估中是有效的。在案例分析的过程中我们研究发现，采用收益法进行商标价值评估，其关键在于未来期间有形资产的收益、无形资产收益划分和折现率的确定，能否把握好上述三点为正确应用收益法评估商标价值的关键所在。 本文的主要创新点在于对实际工作中运用收益法对商标进行价值评估遇到的具体问题加以具体分析、研究，总结了一些解决这些问题的方法，对收益法的实际应用有一定借鉴意义。一方面希望本研究可以改善国内商标价值评估，另一方面希望能够为商标价值评估提供一个有参考意义的范例。
英文摘要：	With the development of market economy, enterprises will encounter the threat from other markets and enterprises, this kind of threat in becoming more and more. Merging and acquisition of enterprises and the booming of stock right investment make many enterprises realize that they need to master the value of brand asset. Meanwhile, the product differentiation gets more and more emphasis, which means enterprise except for those who provide traditional package products also begin to seek other valid approaches for product differentiation. All above reasons make people put increasing emphasis on the brand. The paper tries to research the specific application problems of income present value method during the practical application process of trademark value appraisal from the perspective of practice certified asset appraiser, it uses case analysis method and logistic analysis method, combined with the practice of the enterprise value appraisal, according to the working experience in asset appraisal practice. The paper firstly reviews the characteristics and connotation of trademark value, the application status of trademark appraisal method at home and abroad, introduces and analyzes the characteristics of three methods of enterprise value appraisal. It further explicitly explains the theoretical development of income approach, application prospect of trademark value appraisal and main problems in the application; then it describes the construction of appraisal model and the calculation method of basic variable data, combined with the characteristics of trademark asset. Finally, it takes “Kang King” series trademark for the practical research according to previous related theoretical analysis, and use the income approach to evaluate the goods value of “Kang King” series trademark, the appraisal result verifies that this method is valid in the appraisal of trademark value appraisal. During the process of case analysis, we research and find that the key of using income approach for trademark value appraisal lies in the determination of income from tangible assets in future, classification of income from intangible assets and the discount rate, whether good mastering of above three points is the key to correctly using income approach to appraise the trademark value. The main innovation parts of the paper are to specifically analyze and research the specific problems that happen during the process of using the income approach to appraise trademark value in practical work, it summarizes some methods to solve these problems, which have certain reference meaning for the practical application of the income approach. On one hand, the research is expected to improve the domestic trademark value appraisal, on the other hand, to provide an example which has reference meaning for trademark value appraisal.
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