商标权价值评估方法的改进研究

发布时间：2018-02-28 20:23

本文关键词： 商标权价值评估层次分析模型收益现值法　出处：《安徽财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：商标权,对于企业来讲是一种无形资产,它是识别企业所生产产品的一项重要标志,也是企业提升竞争力来占领市场以及追逐利润的重要工具。在现实生活中关于商标权的交易也越来越多,由于商标权价值评估的热度逐渐升温,国家对此的保护力度也逐步地加大。然而,在我国始终面临着商标权价值评估不合理等方面的问题,主要体现在三个方面：首先,在我国对商标权的评估最主要的是依据评估师的主观经验判断,故对其价值的评估具有很强的主观性；其次,在我国商标权价值的评估方法没有形成一个完善的评估体系；最后,商标权的评估理论与评估实际没能够进行有效结合。针对于上述问题,需要从商标权价值评估的评估理论与评估时所采用的评估方法进行分析。从理论方面来看,针对我国商标权价值评估的现状进行分析可以得出商标权价值评估的价值类型的具体分类以及对其所产生的各种影响因素。从运用方法上来看,通过国内以及国外相关参考文献的阐述的前提下,指出在我国商标权价值评估最基本方法有三种即成本法、市场法以及收益法。其次,需要对三种传统的评估方法进行分析比较,从而得出对于商标权价值的评估方法应当以收益法为主。但是现行的收益法存在着一定的不足之处,最主要的便是其主要参数的确定。基于这些不足,则应该采用相应的改进措施即通过建立AHP层次分析模型来合理确定商标权的预期超额收益。此外,对于折现率和折现期也应该采取相关改进措施,并将理论与案例进行有效的结合从而合理的评估商标权的价值。
[Abstract]:Trademark for enterprises is a kind of intangible assets, it is an important sign of recognition of enterprise products, but also to enhance the competitiveness of enterprises to occupy the market and an important tool for the pursuit of profit. In the real life of trademark rights trading is also more and more, because the trademark rights value evaluation heat is gradually warming, protection countries have gradually increased. However, in our country has always been faced with the trademark rights value assessment issues such as unreasonable, mainly reflected in three aspects: firstly, in our assessment of the trademark right is the main basis for appraiser subjective experience judgment, therefore, to assess its value is strong subjectivity; secondly, do not form a perfect evaluation system in the evaluation methods of China's trademark rights value; finally, the evaluation theory and evaluation of trademark can not effectively combined with the actual.
In order to solve the above problems, the evaluation methods need evaluation theory and evaluation from the value of trademark is analyzed. From the theoretical perspective, in view of the current situation of China's assessment of the value of trademark analysis can draw the trademark rights value evaluation value type specific classification and the influence factors arising from. Using the method, the premise elaborated domestic and foreign relevant literature under the most basic method that assesses the value of trademark in our country has three kinds: cost method, market method and income method. Secondly, the need for three kinds of traditional assessment methods were analyzed and compared, thus obtained for the evaluation method of trademark right the value should be based on income method. But the current income method has certain disadvantages, the most important is to determine the main parameters. Based on these shortcomings, it should be adopted With the corresponding improvement measures through the establishment of the expected excess return of AHP analytic hierarchy model to reasonably determine the trademark rights. In addition, the discount rate and the discount period should also take relevant measures for improvement, and the effective combination of theory and case and reasonable assessment of the value of trademark rights.

【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F231;F830.42

【参考文献】