本文選題：收益法 + 商標價值��； 參考：《云南財經(jīng)大學》2014年碩士論文

【摘要】：隨著商標交易的日益增多和經(jīng)濟發(fā)展的國際化，商標價值已成為知識經(jīng)濟時代經(jīng)濟增長的關鍵因素，商標不在單純是一種權(quán)利，而是作為企業(yè)的一項重要的無形財產(chǎn)，可以像“資本”一樣運作于市場中，在企業(yè)的發(fā)展乃至整個經(jīng)濟的發(fā)展中占據(jù)越來越重要的位置。然而商標買賣行業(yè)與商標轉(zhuǎn)讓平臺也為企業(yè)實現(xiàn)價值提供了平臺，因為一個富有視覺沖力的商標會在消費者的腦海里留下深刻印象�，F(xiàn)在，如何快速獲得一個有價值的已注冊商標是眾多商家所關心的問題，而絕多數(shù)商標名號都沒有作價，這不利于企業(yè)無形資產(chǎn)的保值增值。 在這樣的前提下，研究商標的價值評估就顯得十分必要。由于企業(yè)的商標具有的實體依附性、無形性和增值性等特征，使得原有的評估方法難以充分反映商標的真實價值。這就需要在原有理論方法體系基礎上深入探索，建立一套適合被評估企業(yè)商標自身特點的理論和方法。 本文擬從商標權(quán)評估理論和方法改進方面進行研究，在分析商標權(quán)價值、確定商標權(quán)價值類型在評估中的作用等相關概念的基礎上，闡述了商標權(quán)價值類型的確定對評估方法的影響。在從商標價值評估方法上，分別從經(jīng)濟學角度分析及論述當前三種商標權(quán)評估方法的理論基礎，使用條件以及局限性，總結(jié)出了收益法是我國最合適評估商標價值的方法，并以收益法為途徑研究商標價值的評估。同時針對收益法在商標權(quán)評估應用中的存在的不足，提出相應的改進措施，以更準確更客觀的計算商標價值。再通過結(jié)合實際案例研究分析驗證了以上觀點的可操作性。在驗證操作性的同時總結(jié)出收益法在實際應用中仍需要注意的問題，，以完善我國在這方面的方法不足。
[Abstract]:With the increasing number of trademark transactions and the internationalization of economic development, trademark value has become the key factor of economic growth in the era of knowledge economy. Trademark is not simply a right, but an important intangible property of an enterprise. It can operate in the market like "capital", and occupy an increasingly important position in the development of enterprises and even the development of the whole economy. However, the trademark trading industry and trademark transfer platform also provide a platform for enterprises to achieve value, because a brand with visual momentum will be impressed in the minds of consumers. Nowadays, how to obtain a valuable registered trademark quickly is a concern of many businesses, and most of the trademark names are not priced, which is not conducive to the maintenance and appreciation of intangible assets. Under this premise, it is very necessary to study the value evaluation of trademark. Due to the substantial dependence, invisibility and appreciation of the trademark, it is difficult for the original evaluation methods to reflect the real value of the trademark. Therefore, it is necessary to establish a set of theories and methods suitable for the evaluation of the characteristics of the trademark itself on the basis of the original theory and method system. Based on the analysis of the value of trademark right and the function of the value type of trademark right in evaluation, this paper intends to study on the improvement of the theory and method of trademark right evaluation, and on the basis of analyzing the value of trademark right and determining the function of the value type of trademark right in the evaluation, etc. This paper expounds the influence of the determination of the value type of trademark right on the evaluation method. From the point of view of the evaluation method of trademark value, this paper analyzes and discusses the theoretical basis, conditions and limitations of the current three methods of trademark valuation from the angle of economics, and concludes that the income method is the most suitable method for evaluating the value of trademark in China. And take the income method as the way to study the evaluation of trademark value. At the same time, aiming at the deficiency of the income method in the application of trademark right evaluation, the corresponding improvement measures are put forward in order to calculate the trademark value more accurately and objectively. Finally, the feasibility of the above views is verified by analyzing the actual case study. At the same time, the paper summarizes the problems that should be paid attention to in the practical application of the income method in order to perfect our country's methods in this respect.
【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F231

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