收益法在商标权价值评估中的应用研究

发布时间：2017-12-26 17:06

本文关键词：收益法在商标权价值评估中的应用研究　出处：《重庆理工大学》2016年硕士论文　论文类型：学位论文

更多相关文章： 商标权价值 收益法 收益参数 AHP法

【摘要】：商标权作为知识产权的一部分,是企业的一项重要无形资产,在今天企业间的竞争中扮演着越来越重要的角色,它早已不仅仅是一款简单的产品标志,而是企业对外宣传形象的窗口,是企业产品打开市场的有利工具。在如今企业间的合资、收购、资产拍卖、资产转让、资产抵押等大量经济活动中都涉及对商标权的处理,对商标权价值的合理评估有利于企业认识商标权的重要作用,充分挖掘商标权的发展潜力。在我国,商标权市场并不发达,市场中可寻找的交易案例不多,商标权价值又存在较大的不稳定性,因此,对其的评估相比有形资产而言要更为复杂。无论是国外还是国内,使用收益法对商标权价值进行评估都较为普遍,但收益法在评估商标权价值时存在一些问题,例如对收益法的应用存在参数选取滥用的现象,如何对收益法评估商标权时涉及的参数精确的选取和计算成为当下合理评估商标权价值需要解决的课题。本文先对商标权相关概念进行阐述,从外部因素及内部因素对商标权价值的影响因素进行分析,在商标权价值评估的方法选择上,先对成本法、市场法、收益法三种评估方法相关概念及应用条件进行分析并做出评价,最终选定收益法作为商标权价值的评估方法。当前收益法评估商标权价值的问题主要在商标权收预期收益额确定、折现率选取及商标权相关法律关系认识不足这几个方面,并针对这几个问题提出相应的解决办法,利用文中所确定的收益法对所选取的案例商标权价值进行评估,验证本文所确定商标权价值评估的操作可行性,并在结论中分析收益法应用中需要注意的问题,以期为我国的商标权价值评估提供借鉴。
[Abstract]:Trademark rights as a part of intellectual property, is an important intangible asset of enterprises, plays an increasingly important role in today's competition, it has long been not just a simple product logo, but the enterprise publicity image of the window, is a powerful tool for enterprise products to open up the market. In today's joint ventures, acquisitions, asset sale, transfer of assets between the enterprise, the mortgage assets such as a large number of economic activities in the handling of trademark rights, has an important role for understanding of enterprise trademark reasonable assessment of the value of trademark development, fully tap the potential of trademark right. In China, the market of trademark right is not developed. There are not many cases that can be found in the market, and the value of trademark is also unstable. Therefore, the evaluation of it is more complicated than tangible assets. Whether foreign or domestic, using the income method to assess the value of trademark are more common, but there are some problems in the evaluation of trademark value return method, such as application of the income method to select parameters of the phenomenon of abuse, how the income approach to assess the parameters related to the trademark right of accurate selection and calculation become reasonable to assess the value of trademark problem needed to be solved. This paper first described related concepts of trademark rights, the factors from the external factors and internal factors of trademark value analysis in choosing the method of trademark rights value evaluation, the cost method, market method, income method, three kinds of assessment methods related concepts and application conditions were analyzed and evaluated, the final selection of revenue as a method of trademark rights value evaluation method. The income method of trademark rights value evaluation problems in the trademark receive expected revenues, determine the discount rate selection and trademark related legal relationship the lack of understanding of these aspects, and put forward the corresponding solutions for these problems, using the income method determined by the evaluation of the selected case of trademark value. To validate the feasibility of determining the operation of trademark rights value evaluation, and analysis of the need to pay attention to the problems in the application of income method in conclusion, in order to provide reference for the evaluation of our country's trademark rights value.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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