商标权价值评估研究

发布时间：2018-01-07 06:39

本文关键词：商标权价值评估研究　出处：《云南大学》2015年硕士论文　论文类型：学位论文

更多相关文章： 商标权 价值评估 收益法 AHP分析法

【摘要】：随着经济全球化,商标权的价值评估对公司和日益发展的经济起了重要的作用,客观的价值评估结果对商标许可使用、投资入股等起着引导作用,在商标权价值评估中,两个问题尤为重要,一是评估的整体逻辑性；二是商标权价值评估的评估方法的具体操作,也即评估方法的理论和实际操作的结合。评估界对商标权价值评估评估方法选用上以及实际操作中怎么用有多种建议,而在我国,评估方法用的比较多的主要是三大评估方法：即市场法、成本法和收益法,三大评估方法中,收益法适用性和实际操作性在评估界接受度最好,而收益法中各个部分的参数难以确定,实际操作中对参数的确定较多依靠评估师的主观经验判断确定,评估值显得不客观。文章从整体性上对商标权价值评估的理论和评估流程以及过程中应注意的问题作出阐述,在具体评估方法上,选取认可度高的收益法进行介绍,并对收益法中参数的确认给出自身的建议,主要三方面：其一是对商标资产剩余使用年限加以规范统一；其二是选用自由现金流替代净利润作为收益法下收益的指标；最后是对收益法下商标资产占无形资产带来的现金流的比重进行量化的过程,也是本文的核心,通过引进层次分析模型,对无形资产中商标资产带来的现金流进行分层进而确定。最后用云南“DH”公司进行案例分析进行验证,得出对参数进行改进了的方法适用性良好。
[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.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275

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