摘要
我国目前对企业无形资产评估中采用收益法比较常见,收益法利用企业无形资产超额收益折现来估值,但无形资产带来的超额收益是企业所有无形资产带来的,那么如何分割企业商标权带来的超额收益就显得尤为重要,这正是商标权价值评估的难点所在。通过对传统评估方法和国外评估方法的比较分析,提出利用层次分析法解决这一难点,通过对方法的介绍和优化,提出了优化商标权评估方法的具体操作步骤,总结了各层次之间详尽的指标。
Income approach is a commonly adopted method in current assessment of intangible assets. Since the excess return that intangible bringsis from all intangible income approach,how to split the excess return that business trademark bring is particularly important, which is also the difficulty of assessing the value of the trademark. Through a comparative analysis of the traditional assessment methods and assessment methods abroad, this paper puts forward using AHP to solve this difficulty. Through the introduction and optimization to methods, this paper proposesspecific steps of optimizing trademark rights evaluation method, summarizes the various levels between detailed indicators.
出处
《内蒙古财经大学学报》
2014年第4期51-55,共5页
Journal of Inner Mongolia University of Finance and Economics
基金
中南财经政法大学2013年度研究生创新教育计划(2013S0825)
关键词
商标权
层次分析法
价值评估
trademark right
analytic hierarchy process
valuation
