基于Interbrand模型的品牌价值评估研究-资产评估专业论文.docxVIP

摘要 随着经济社会的不断发展，无形资产越来越受到企业的重视，品牌作为一项特殊的 无形资产，在企业创造收益的过程中发挥着至关重要的作用。品牌是一个企业对外形象 的载体，也是企业获得超额收益的来源之一，它还能使消费者清晰地分辨同类产品，降 低购买风险。对品牌价值进行评估可以帮助企业了解自身品牌，通过合理高效的品牌管 理来提升竞争力。较高的品牌价值也是企业实力的一种反映，可以对消费者的决策和行 为产生影响。因此对品牌价值进行合理的评估具有十分重要的意义。 国内外的学者和评估机构先后提出了多种品牌价值评估的方法，有的已经得到了广 泛的应用，但在品牌价值评估领域仍然缺乏一个统一的标准和评估体系，真正适合于我 国实际情况的方法也很少。针对这个问题，本文对传统的评估方法和国内外几个典型的 评估方法进行了评述，并以具有一定权威性的 Interbrand 品牌价值评估模型为基础，加以 补充和改进得到一个品牌价值评估的新模型。改进后的模型仍然以利润为核心，用客观 的财务数据测算品牌收益，减小了主观因素对品牌收益的影响。同时，新模型从多个角 度丰富了原有的品牌强度评价体系，并且引入了行业调整权重，使评估结果更为合理。 最后，本文选取白酒行业中的知名品牌“泸州老窖”作为案例，验证改进后模型的可行 性和有效性。 关键词：品牌；品牌价值评估；Interbrand 模型 ；品牌收益；品牌强度 I Abstract With the development of economy, enterprises are paying more and more attention to their intangible assets. As a special kind of intangible assets, the brand plays a vital role in the process of creating profits. For an enterprise, the brand is both a carrier of the external image and one of the means to make excess return. The brand also allows consumers to distinguish between similar products, and reduce their risk of purchase. Brand value evaluation helps enterprises understand their own bands, so that enterprises can take reasonable and effective measures of brand management to enhance their competitiveness. Besides, higher band value is a reflection of the strength of enterprises, which will influence consumers’ decisions and behaviors. Therefore, reasonable evaluation of brand value is very significance. Domestic and foreign scholars or evaluation institutions have proposed many methods of brand value evaluation, and some of these methods have already got the extensive application. But there is still a lack of unified standard and evaluation system in the field of brand value evaluation. The methods suitable for the actual conditions of our country are not many. In this paper, the traditional evaluation methods and several typical methods are reviewed. The famous Interbrand model, which is the basis of the new model, has been supplemented an