品牌资产评估方法问题研究.docxVIP

品牌资产评估方法问题研究 [内容摘要]品牌资产评估方法的研究从品牌的所有者或使用者角度可以指导其如何发展、保护品牌资产，为其管理者的投资决策提供参考，增加其投资者的信心，激励员工工作的积极性；从消费者的角度可以引导其正确的认识并选择适合自己的品牌，无形中加深了品牌在消费者中的影响；并且可以进一步丰富和完善品牌资产方法理论，将品牌学与无形资产评估的研究紧密结合，实现跨学科相互交融研究的深化和拓展，为企业间的兼并、收购提供指导。为了全面的对品牌资产评估方法进行研究，文中运用了无形资产评估、品牌管理等相关学科的理论，采用了调查分析法、定性分析法、实例分析法和要素分析法等方法，详细的对品牌资产的评估方法进行了分析，并在此基础上寻求完善评估方法的对策。文中对品牌资产评估基本范畴进行了界定和辨析，在此基础上分析我国品牌资产存在的问题，包括忽略了消费者因素对评估的影响、评估指标缺乏科学性、评估数据的主观性和不确定性和评估过程缺乏独立性。阐述了英特品牌法、金融世界法等国外常用的品牌资产评估方法，在分析比较下总结出几点启示：对收益法应用的重视、评估假设条件的建立和对确保评估独立性的关注。在结合国外品牌资产评估方法的基础上，提出完善我国品牌资产评估方法的对策，包括增加消费者导向的评估要素、加强评估指标多元化设置、提高评估数据的真实性和完善品牌资产评估相关措施。 [关键词]品牌资产；品牌资产评估；评估方法 [ABSTRACT]Study on the evaluation method of brand assets from the point of view of the owner or user of the brand can guide them how to development,the protection of brand equity,for its management of the investment decision-making provide reference to increase the confidence of the investors and the enthusiasm of the staff incentive;from the consumers point of view can guide the correct understanding and choose their own brands,intangible deepened effect of brand in the consumers;and can further enrich and perfect method of brand equity theory,will brand and intangible assets evaluation research closely,interdisciplinary mutual amalgamation of deepening and expanding,for inter firm mergers and acquisitions to provide guidance.In order to comprehensive study on the evaluation method of brand assets,the using valuation for intangible assets,brand management and other related disciplines and theories,uses survey analysis method,qualitative analysis method,case analysis method and factor analysis method,detailed analyses of brand assets assessment methods,and on this basis,seek countermeasures to improve assessment methods.The brand assets evaluation basic categories are defined and discriminated,based on analysis of brand assets in China,including ignoring the consumer factors to evaluate the effect of,lack of scientific evaluation indicators,evaluation data of subjectivity and