品牌价值计量研究

品牌价值能够持续不断地创造新价值,同时又能维持其稳定的市场价格及其销售占有率。目前会计却因为自创品牌缺乏合适的计量属性而不反映品牌价值信息,无疑削弱了会计的作用。本文以品牌资产定义为基础,从财务学角度提出了以未来收益为基础的折现模型和以股价为基础的评估模型,对自创品牌的计量属性进行了探索。认为品牌是一项永久性资产,其后续计量不应该摊销,而应采取逐年重估的方法确认重评估减值或增值。

The Measurement Study on Brand Value

Brands represent significant commercial for many organizations, because they can create new value. At the same time they can make the price and market stable. At present, people do not reflect brand value only because they do not find appropriate attribute. This disposal weakens accounting. This paper puts up premium model based on future income and estimation model based on share price. The writers consider that brand is a permanent asset. For follow-up measurement of brand value,it cannot be amortized, but should be evaluated over again. Both devaluation and increment of brand should be registered.