本文選題：無(wú)形資產(chǎn)評(píng)估　切入點(diǎn)：商譽(yù)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在知識(shí)經(jīng)濟(jì)時(shí)代和經(jīng)濟(jì)新常態(tài)的時(shí)代背景下,在供給側(cè)改革的產(chǎn)業(yè)結(jié)構(gòu)調(diào)整趨勢(shì)中,企業(yè)必須在順應(yīng)時(shí)代潮流的同時(shí)保持自身的核心競(jìng)爭(zhēng)力,才能長(zhǎng)盛不衰。隨著宏觀經(jīng)濟(jì)的轉(zhuǎn)型,企業(yè)核心競(jìng)爭(zhēng)力的衡量標(biāo)準(zhǔn)也會(huì)隨之改變,去產(chǎn)能就是要甩掉往日的規(guī)模包袱,有先進(jìn)的技術(shù)、有優(yōu)秀的人才、有創(chuàng)新的商業(yè)模式等無(wú)形資產(chǎn)成為企業(yè)的核心競(jìng)爭(zhēng)力,無(wú)形資產(chǎn)在企業(yè)中的比重和地位也會(huì)逐步提升。品牌、商標(biāo)和商譽(yù)是無(wú)形資產(chǎn)當(dāng)中極其重要的組成部分,傳遞著巨大的價(jià)值信息。對(duì)一家企業(yè)而言,品牌、商譽(yù)、商標(biāo)都各司其職,為企業(yè)的運(yùn)營(yíng)起到至關(guān)重要的作用。然而品牌、商標(biāo)、商譽(yù)三種資產(chǎn)總是相伴而行,相輔相成,相互類似卻又各有特點(diǎn),因而極易混淆。不論是概念范圍還是功能價(jià)值的區(qū)分,或是評(píng)估目的到評(píng)估范圍的準(zhǔn)確把握,再到評(píng)估方法及參數(shù)的準(zhǔn)確選擇,都是對(duì)評(píng)估師的挑戰(zhàn),這也為這三類資產(chǎn)價(jià)值評(píng)估工作帶來(lái)了很大的困難。如何有效的區(qū)分品牌、商標(biāo)、商譽(yù)這三種概念并對(duì)其選擇適合的評(píng)估方法,成為評(píng)估工作開展前的重要工作。經(jīng)過梳理總結(jié),當(dāng)前對(duì)商譽(yù)、商標(biāo)和品牌在評(píng)估領(lǐng)域的比較研究相對(duì)薄弱,基于此,本文將對(duì)商譽(yù)、商標(biāo)和品牌從不同的角度進(jìn)行比較研究,分別從概念界定、聯(lián)系與區(qū)別、評(píng)估特點(diǎn)比較、評(píng)估要素比較、評(píng)估方法應(yīng)用及差異分析等,多角度、多方向的對(duì)品牌、商標(biāo)、商譽(yù)這三種資產(chǎn)價(jià)值進(jìn)行分析和區(qū)分,希冀為評(píng)估實(shí)務(wù)當(dāng)中正確的認(rèn)識(shí)三者并合理的選擇評(píng)估方法提供參考,同時(shí)也在理論層面作出補(bǔ)充和豐富。通過比較研究,從概念定義而言,品牌與商標(biāo)較為相似,都強(qiáng)調(diào)區(qū)別于其他產(chǎn)品或服務(wù)的形象或標(biāo)志;從特征而言,品牌和商譽(yù)共同點(diǎn)更多,都具有依附性和形成長(zhǎng)期性;在功能效用上,品牌與商標(biāo)都是通過形象的建立擴(kuò)大企業(yè),宣傳企業(yè)產(chǎn)品與服務(wù);從評(píng)估價(jià)值體現(xiàn)角度而言,品牌資產(chǎn)評(píng)估側(cè)重于企業(yè)服務(wù)價(jià)值評(píng)估,商標(biāo)權(quán)價(jià)值的評(píng)估側(cè)重于法律權(quán)屬變化帶給企業(yè)的價(jià)值,而商譽(yù)資產(chǎn)評(píng)估側(cè)重說(shuō)明的是企業(yè)整體價(jià)值;從評(píng)估要素視角而言,商譽(yù)、商標(biāo)和品牌評(píng)估目的的差異決定了其評(píng)估主體和評(píng)估對(duì)象也有所差異;從參數(shù)確定來(lái)看,相對(duì)于商標(biāo)與商譽(yù)評(píng)估而言,品牌價(jià)值評(píng)估收益額參數(shù)更多的是當(dāng)前凈利潤(rùn)、當(dāng)前占有能力等強(qiáng)調(diào)當(dāng)前時(shí)點(diǎn)的指標(biāo)。和商譽(yù)相比,商標(biāo)的收益年限主要取決于其法定壽命,經(jīng)濟(jì)壽命是決定商譽(yù)、品牌與商標(biāo)收益期限的共同因素。三者在折現(xiàn)率確定中,在近似估計(jì)方式和模型估計(jì)方式中都存在一致性和差異性�；谝陨媳容^,本文提出展望,將對(duì)難點(diǎn)作進(jìn)一步的研究。
[Abstract]:In the era of knowledge economy and the new normal economy, in the trend of industrial structure adjustment of supply-side reform, enterprises must keep their core competitiveness while complying with the trend of the times. With the transformation of the macro economy, the standard of measuring the core competitiveness of an enterprise will also change. To go to capacity is to get rid of the burden of scale of the past, to have advanced technology, and to have excellent talents. Intangible assets, such as innovative business models, have become the core competitiveness of enterprises, and the proportion and status of intangible assets in enterprises will gradually increase. Brands, trademarks and goodwill are extremely important components of intangible assets. To an enterprise, the brand, goodwill and trademark all perform their respective duties and play a vital role in the operation of the enterprise. However, the three assets of brand, trademark and goodwill always go hand in hand and complement each other. It is easy to be confused with each other because of its similarities and characteristics. Whether it is the distinction between the conceptual scope and the functional value, or the accurate grasp of the purpose of the evaluation, and the accurate selection of the evaluation methods and parameters, it is a challenge to the appraiser, This also brings great difficulties to the three kinds of asset value assessment. How to effectively distinguish the three concepts of brand, trademark and goodwill and choose the appropriate evaluation methods for them, After combing and summing up, the comparative study of goodwill, trademark and brand in the field of evaluation is relatively weak. Based on this, this paper will make a comparative study on goodwill, trademark and brand from different angles. Respectively from the concept definition, the connection and the difference, the appraisal characteristic comparison, the appraisal essential element comparison, the appraisal method application and the difference analysis and so on, the multi-angle, the multi-direction carries on the analysis and the distinction to the brand, the trademark, the goodwill three kinds of asset value, It is hoped to provide reference for correct understanding of the three and reasonable selection of evaluation methods in the evaluation practice, and at the same time to supplement and enrich the evaluation methods at the theoretical level. Through comparative research, brand and trademark are more similar to each other in terms of concept definition. They both emphasize the image or logo that distinguishes them from other products or services; in terms of characteristics, brands and goodwill have more in common, both of which are dependent and long-term in nature; in terms of functional utility, both brands and trademarks expand enterprises through the establishment of images, Advertising enterprise products and services; from the perspective of evaluation value, brand asset evaluation focuses on enterprise service value evaluation, trademark value evaluation focuses on the value of the change of legal ownership to the enterprise, From the perspective of the evaluation elements, the difference of the purpose of goodwill, trademark and brand evaluation determines the difference between the subject and the object of evaluation; from the point of view of parameter determination, the evaluation of goodwill assets is focused on the overall value of the enterprise. Compared with trademark and goodwill evaluation, the income parameters of brand value evaluation are the current net profit, the current possession ability and so on, which emphasize the current time point. Compared with the goodwill, the profit period of the trademark mainly depends on its legal life. Economic life is the common factor that determines goodwill, brand and trademark income duration. There is consistency and difference in discount rate determination, approximate estimation method and model estimation method. Based on the above comparison, this paper puts forward the prospect. The difficulties will be further studied.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F273.2

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