基于ahp法和模糊综合评价法的商标价值评估-资产评估专业论文.docxVIP

I I 摘 要 摘 要 随着市场经济的发展，商标交易的需求越来越大，交易的范围也不仅仅局限于企业 合并、商标权转让等方面，更多的商标开始用于抵押贷款等领域。商标作为企业重要的 无形资产，合理评估其价值不仅有利于企业资产的优化组合和合理配置，而且能够指导 企业建立现代的企业制度。因此，人们越发的重视商标及其价值的评估。相对于国外较 成熟的商标价值评估理论，我国相关领域的研究仍处于起步阶段，面对商标资产大量流 失、商标价值评估结果严重失衡等问题，探索适合我国商标价值评估的理论与方法变得 尤为重要。 本文通过分析国内外商标价值评估研究现状，指出了传统商标价值评估方法的局限 性，给出了基于层次分析法(AHP 法)的商标价值影响因素的赋权方法，在此基础上，将 模糊综合评价方法与市场法相结合，提出了改进的商标价值评估方法。最后，以九芝堂 商标为研究对象，采用改进的市场法对其商标价值评估进行了案例分析，证实了 AHP 法和模糊综合评价法应用于商标价值评估的可行性。 AHP 法和模糊综合评价法应用于商标价值评估，是对传统市场法的改进，该方法运 用层次分析法确定各指标权重，再用模糊综合评价法求出被评估对象综合评分，将被评 估对象与可比参照物的相似程度用较为精确的数学语言描述出来，从而弥补传统评估方 法多定性分析少定量分析的缺陷。 关键词 商标价值 价值评估体系 AHP 法 模糊综合评价法 权重 II II Abstract Abstract With the development of market economy, the demand of trademark transactions is increasing. The range is not limited in business combination trademark transfer and other aspects. More trademark began to be used in the field of mortgages. Trademark as a business important intangible assets, a reasonable configuration of the value of not only conducive to the optimal combination of corporate assets , also can guide enterprises to establish a modern enterprise system. Therefore, more and more people pay attention to assess the value of the trademark. Relative to foreign mature trademark valuation theory, our research is still in infancy. Faced with a huge loss of trademark assets, trademark valuation results imbalance and other issues, to explore the theory and methods of the trademark valuation has become particularly important. This paper analyzes the status of domestic and foreign trademark valuation study. Points out the limitations of traditional valuation methods trademark. and give the analytic hierarchy process method to empower. On this basis, the fuzzy comprehensive evaluation method Combination with the market, and propose Improved methods to assess the value of the trademark. Finally, in Jiuzhitang trademark for the study, using an improved method of market value study the assessing of trademarks case, proved the feasibility of AHP and fuzzy compr