基于生物多样性价值的中国驰名商标生物存在价值评估

发布时间：2018-05-07 03:38

本文选题：驰名商标 + 商标价值　；参考：《北京林业大学》2013年硕士论文

【摘要】：保护商标上的生物多样性问题将成为社会关注的焦点。用生物的形象或图形作为标识的商标定义为生物商标,同时将用于商标的生物称之为商标生物。商标作为一种商品,一种无形资产,一种知识产权,特别是驰名商标,商标生物的文化、美学、传播价值为商标带来超额的“虚劳动”价值。2002-2011的十年间,中国经济总量上升到第二位,中国驰名商标认定最多的沿海5省驰名商标累积数量增长随着GDP年际呈指数增长趋势。十年间中国认定的驰名商标共2766个,其中生物商标共274个,约占驰名商标总数的10%；中国驰名商标生物中国家重点保护野生植物占2.03%；驰名商标生物中国家重点保护野生动物占4.99%。依据条件价值评估法,分别个人行为、企业行为的支付意愿调查,企业支付意愿采用两种途径,对中国驰名商标生物在商标上的存在价值进行了评估；选取代表性的14家拥有中国驰名生物商标上市公司(医药企业10家,其它行业4家)为案例,采用改进的超额收益法给出驰名生物商标估值,此估值因企业亏损存在负值,但有其会计学意义,可以理解为企业对拥有驰名商标的“负债”。给出的驰名商标估值虽然整体上远远低于渠玉估值和中国品牌研究院估值,但整体上仍高于企业公布的无形资产42.21%。企业支付意愿VT1计算的14家企业驰名商标生物的存在价值合计为4885.94万元,根据企业支付意愿VT2计算的存在价值为12824.97万元；根据个人支付意愿计算的存在价值为904.13万元,VT1，，VT2仅占盈利企业年均无形资产的4.47%与11.42%；仅占盈利企业年均驰名商标估值(超额增益法)的2.55%与4.15%。说明给出的驰名商标生物在商标上的存在价值是合理的。根据驰名商标生物存在价值与驰名商标估值关系分析得出：只要10%的驰名商标盈利企业,每年支付年均驰名商标估值的2.5%-4%,对驰名商标上的生物多样性保护尽到企业社会责任,将在极大地推动中国生物多样性保护事业,同时,只要0.7%的驰名商标上国家重点保护野生动植物的企业尽到社会责任,将非常有利于推动珍稀物种保护事业。如果生物商标企业树立起保护商标上的生物多样性的意识与社会责任,同时付诸实际的保护行动,这将为推动全社会关注与保护生物多样性、建设生态文明起到积极贡献。
[Abstract]:The protection of biodiversity on the trademark will become the focus of social attention. A trademark that uses the image or figure of a creature as a mark is defined as a biological trademark, and the creature used for a trademark is called a trademark organism. Trademark as a commodity, an intangible asset, a kind of intellectual property, especially well-known trademark, trademark biological culture, aesthetics, communication value for the trademark to bring excess "virtual labor" value. 2002-2011, China's economic aggregate has risen to the second place, and the cumulative number of well-known trademarks in the five coastal provinces with the largest number of well-known trademarks is increasing exponentially with the increase of GDP. In the past ten years, 2766 well-known trademarks have been recognized in China, of which 274 are biological trademarks, accounting for 10% of the total number of well-known trademarks; 2.03th of China's well-known trademark organisms are under state key protection; and 4.99g of well-known trademark organisms are protected by the state. According to the method of conditional value evaluation, the investigation of individual behavior and enterprise's willingness to pay, and the two ways of enterprise's willingness to pay, this paper evaluates the existence value of well-known trademark organisms in China. The representative 14 listed companies with well-known biological trademarks in China (10 pharmaceutical enterprises and 4 other industries) are selected as cases. The modified excess income method is used to give the valuation of well-known biological trademarks, which is negative because of the loss of the enterprises. But has its accounting significance, may be understood as the enterprise to own the well-known trademark "debt". Although the overall well-known trademark valuation is far lower than that of qu Yu and the China Brand Research Institute, the overall valuation is still higher than the intangible assets announced by the enterprise 42.21. The existence value of well-known trademark organisms calculated by VT1 is 48.8594 million yuan, and the existence value calculated by VT2 is 128.2497 million yuan. The existing value calculated according to personal willingness to pay is only 4.47% and 11.42% of the annual intangible assets of profitable enterprises, and only 2.55% and 4.15% of the annual well-known trademark valuation (excess gain method) of profitable enterprises. It shows that the existence value of well-known trademark organisms in trademark is reasonable. According to the analysis of the relationship between the existence value of well-known trademark and the valuation of well-known trademark, it is concluded that as long as 10% of well-known trademark profit enterprises pay 2.5-4% of the annual value of well-known trademark every year, they can fulfill the corporate social responsibility to protect the biodiversity of well-known trademark. It will greatly promote biodiversity conservation in China. At the same time, as long as 0.7% of the well-known trademarks of the national key protection of wildlife enterprises fulfill their social responsibility, it will be very helpful to promote the protection of rare species. If the biological trademark enterprises set up the consciousness and social responsibility of protecting the biodiversity on the trademark and put it into practical protection action, it will play a positive role in promoting the whole society to pay attention to and protect the biological diversity and to build the ecological civilization.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F760.5;Q16

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