基于资产评估视角的商誉、商标与品牌关系辨析

发布时间：2018-03-16 20:04

本文选题：无形资产评估　切入点：商誉　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：在知识经济时代和经济新常态的时代背景下,在供给侧改革的产业结构调整趋势中,企业必须在顺应时代潮流的同时保持自身的核心竞争力,才能长盛不衰。随着宏观经济的转型,企业核心竞争力的衡量标准也会随之改变,去产能就是要甩掉往日的规模包袱,有先进的技术、有优秀的人才、有创新的商业模式等无形资产成为企业的核心竞争力,无形资产在企业中的比重和地位也会逐步提升。品牌、商标和商誉是无形资产当中极其重要的组成部分,传递着巨大的价值信息。对一家企业而言,品牌、商誉、商标都各司其职,为企业的运营起到至关重要的作用。然而品牌、商标、商誉三种资产总是相伴而行,相辅相成,相互类似却又各有特点,因而极易混淆。不论是概念范围还是功能价值的区分,或是评估目的到评估范围的准确把握,再到评估方法及参数的准确选择,都是对评估师的挑战,这也为这三类资产价值评估工作带来了很大的困难。如何有效的区分品牌、商标、商誉这三种概念并对其选择适合的评估方法,成为评估工作开展前的重要工作。经过梳理总结,当前对商誉、商标和品牌在评估领域的比较研究相对薄弱,基于此,本文将对商誉、商标和品牌从不同的角度进行比较研究,分别从概念界定、联系与区别、评估特点比较、评估要素比较、评估方法应用及差异分析等,多角度、多方向的对品牌、商标、商誉这三种资产价值进行分析和区分,希冀为评估实务当中正确的认识三者并合理的选择评估方法提供参考,同时也在理论层面作出补充和丰富。通过比较研究,从概念定义而言,品牌与商标较为相似,都强调区别于其他产品或服务的形象或标志;从特征而言,品牌和商誉共同点更多,都具有依附性和形成长期性;在功能效用上,品牌与商标都是通过形象的建立扩大企业,宣传企业产品与服务;从评估价值体现角度而言,品牌资产评估侧重于企业服务价值评估,商标权价值的评估侧重于法律权属变化带给企业的价值,而商誉资产评估侧重说明的是企业整体价值;从评估要素视角而言,商誉、商标和品牌评估目的的差异决定了其评估主体和评估对象也有所差异;从参数确定来看,相对于商标与商誉评估而言,品牌价值评估收益额参数更多的是当前净利润、当前占有能力等强调当前时点的指标。和商誉相比,商标的收益年限主要取决于其法定寿命,经济寿命是决定商誉、品牌与商标收益期限的共同因素。三者在折现率确定中,在近似估计方式和模型估计方式中都存在一致性和差异性。基于以上比较,本文提出展望,将对难点作进一步的研究。
[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.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F273.2

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