我国体育用品的品牌资产价值财务评估方法探究——Interbrand评估法衍生运用.pdfVIP

文章编号， JOOO-677X(2006)08-0075- 05 4第萄总 体育科学 íf(安誉?高 2006 年〈第 26 卷〉第 8 期 ，、(.;营-J.If CHINA SPORT SCIENCE ‘-=10.7 Vo l. 26.No. 8.75-79.2006. 我国体育用品的品牌资产价值财务评估方法探究 一-Interbrand 评估法衍生运用 Discussion on Financial Evaluation Method of Brand Asset Value of Sporting Goods in China 王 霖，潘绍伟 W ANG L in ,PAN S h ao-wei 摘 要:对体育用品品牌进行评估是体育无形资产评估的重要组成部分.从体育用品的品牌资 产价值涵义及其对体育用品品牌评估的意义入手，主要是通过研究与分析目前国际上最具影响 力的 lnterbrand 评估法基础上，提出一种适合我阁本土化体育用品的品辟资产价值财务评估 方法.它是在对Interbrand 铮佑法进行改造与创新基础上衍生而来的:且导入了体育用品品辟 超额利润这-财务指标;考虑到我国体育用品品路行业特点及其运作环珑，在考察体育用品品 牌强度鸥子时，主妥是从 3 个方面.p ~于品牌的市场角度、顾客角度和企业角度来选取若干关 键因子进行测件的.通过此衍生方法能够是好地反映出我团体育用品品辟的真实价位. 关键词:体育用品利润s 财务s 许估方法$中国 Abstract: T he evaluation on sporting goods brand is an important component o f sporting intangible asset eva luation. This paper analyzed the interbrand evaluation method. cunent international significant evaluatioD methocl frorn the meaning and evaluation of brand asset value of sporting goods and put forwarded the financial evaluation method suiting 10 China condition. The linancial evaluation method was derived frorn improved and innovated method 01 lnterbrand evaluation .and introduced a financia l index about excessive profit of sporting goods brand. Based on characteristic and situation of China sporting goods industry ,the brand strength of China sporting goods selected several critical