收益法在商标价值评估中的应用

发布时间：2018-05-08 05:22

本文选题：收益法 + 商标价值　；参考：《云南财经大学》2014年硕士论文

【摘要】：随着商标交易的日益增多和经济发展的国际化，商标价值已成为知识经济时代经济增长的关键因素，商标不在单纯是一种权利，而是作为企业的一项重要的无形财产，可以像“资本”一样运作于市场中，在企业的发展乃至整个经济的发展中占据越来越重要的位置。然而商标买卖行业与商标转让平台也为企业实现价值提供了平台，因为一个富有视觉冲力的商标会在消费者的脑海里留下深刻印象。现在，如何快速获得一个有价值的已注册商标是众多商家所关心的问题，而绝多数商标名号都没有作价，这不利于企业无形资产的保值增值。在这样的前提下，研究商标的价值评估就显得十分必要。由于企业的商标具有的实体依附性、无形性和增值性等特征，使得原有的评估方法难以充分反映商标的真实价值。这就需要在原有理论方法体系基础上深入探索，建立一套适合被评估企业商标自身特点的理论和方法。本文拟从商标权评估理论和方法改进方面进行研究，在分析商标权价值、确定商标权价值类型在评估中的作用等相关概念的基础上，阐述了商标权价值类型的确定对评估方法的影响。在从商标价值评估方法上，分别从经济学角度分析及论述当前三种商标权评估方法的理论基础，使用条件以及局限性，总结出了收益法是我国最合适评估商标价值的方法，并以收益法为途径研究商标价值的评估。同时针对收益法在商标权评估应用中的存在的不足，提出相应的改进措施，以更准确更客观的计算商标价值。再通过结合实际案例研究分析验证了以上观点的可操作性。在验证操作性的同时总结出收益法在实际应用中仍需要注意的问题，，以完善我国在这方面的方法不足。
[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.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F231

【参考文献】