本文關鍵詞：商標權價值評估研究　出處：《云南大學》2015年碩士論文　論文類型：學位論文

  更多相關文章： 商標權 價值評估 收益法 AHP分析法

【摘要】：隨著經(jīng)濟全球化,商標權的價值評估對公司和日益發(fā)展的經(jīng)濟起了重要的作用,客觀的價值評估結果對商標許可使用、投資入股等起著引導作用,在商標權價值評估中,兩個問題尤為重要,一是評估的整體邏輯性；二是商標權價值評估的評估方法的具體操作,也即評估方法的理論和實際操作的結合。評估界對商標權價值評估評估方法選用上以及實際操作中怎么用有多種建議,而在我國,評估方法用的比較多的主要是三大評估方法：即市場法、成本法和收益法,三大評估方法中,收益法適用性和實際操作性在評估界接受度最好,而收益法中各個部分的參數(shù)難以確定,實際操作中對參數(shù)的確定較多依靠評估師的主觀經(jīng)驗判斷確定,評估值顯得不客觀。 文章從整體性上對商標權價值評估的理論和評估流程以及過程中應注意的問題作出闡述,在具體評估方法上,選取認可度高的收益法進行介紹,并對收益法中參數(shù)的確認給出自身的建議,主要三方面：其一是對商標資產(chǎn)剩余使用年限加以規(guī)范統(tǒng)一；其二是選用自由現(xiàn)金流替代凈利潤作為收益法下收益的指標；最后是對收益法下商標資產(chǎn)占無形資產(chǎn)帶來的現(xiàn)金流的比重進行量化的過程,也是本文的核心,通過引進層次分析模型,對無形資產(chǎn)中商標資產(chǎn)帶來的現(xiàn)金流進行分層進而確定。 最后用云南“DH”公司進行案例分析進行驗證,得出對參數(shù)進行改進了的方法適用性良好。
[Abstract]:With the economic globalization, the value evaluation of trademark rights plays an important role in the company and the growing economy. The objective value evaluation results play a leading role in trademark licensing, investment into equity and so on. In the value evaluation of trademark right, two issues are particularly important, one is the overall logic of the evaluation; The second is the concrete operation of the evaluation method of trademark right value. In other words, the combination of theory and practice of evaluation methods. Evaluation of trademark valuation methods and how to use the practical operation of a variety of suggestions, and in our country. The evaluation methods are mainly used in three major assessment methods: market method, cost method and income approach. Among the three assessment methods, the applicability and practical operation of income approach are the best in the evaluation field. However, the parameters of each part of the income method are difficult to determine. In practice, the determination of the parameters depends on the subjective experience judgment of the appraiser, so the evaluation value is not objective. In this paper, the theory and process of trademark value evaluation and the problems should be paid attention to in the process are expounded. In the specific evaluation method, the income method with high recognition is selected to introduce. The paper also gives its own suggestions on the confirmation of the parameters in the income method. The main three aspects are as follows: one is to standardize and unify the remaining useful life of trademark assets; The second is to choose free cash flow instead of net profit as the index of income under income approach; Finally, it is the process of quantifying the proportion of trademark assets to the cash flow brought by intangible assets under the income approach, which is the core of this paper, through the introduction of AHP model. The cash flow brought by trademark assets in intangible assets is stratified and then determined. Finally, a case study of Yunnan "DH" company is carried out, and the results show that the improved method has good applicability.
【學位授予單位】：云南大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F275

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本文編號：1391431