基于收益法的商标权价值评估—以青岛啤酒为例资产评估专业

基于收益法的商标权价值评估—以青岛啤酒为例摘 要：当今商标在企业中的地位日益突出，是一种能给企业带来巨大利益的重要资源。商标不仅是识别企业商品的重要标准，更是企业打占领市场、追逐高额利润、提高竞争力的重要工具。但我国商标权价值评估起步较晚，评估理论、具体实践、参数的选取等方面存在着滞后，评估行业有待于进一步加强完善。由于商标权价值来源于给企业带来的超额收益，且依附于产品价值，故本文采用收益法对青岛啤酒商标权价值进行评估。考虑到客户满意度对商标的市场名誉度产生起着至关重要的作用，本文利用客户调查法来计算商标权分成率，该方法为实践中解决商标权分成率的计算提供了一种参考，促进商标权评估行业健康发展。关键词：商标权 商标权价值 收益法 客户调查法Abstract：Today's trademarks are increasingly prominent in the enterprise and are an important resource that can bring huge benefits to enterprises. Trademarks are not only an important criterion for identifying enterprise goods, but also an important tool for enterprises to occupy the market, pursue high profits, and improve competitiveness. However, the evaluation of the trademark value of China started late, and there is a lag in the evaluation theory, specific practice, and selection of parameters. The evaluation industry needs to be further strengthened. Since the value of trademark rights is derived from the excess returns brought to enterprises, and attached to the value of products, this paper uses the income method to evaluate the value of Tsingtao beer trademark rights. Considering that customer satisfaction plays a vital role in the market reputation of trademarks, this paper uses the customer survey method to calculate the trademark share ratio. This method provides a reference for solving the calculation of the trademark right rate in practice and promotes the healthy development of the trademark rights assessment industry.Key Words ： trademark...