Relationship Analysis Of Goodwill,Trademark And Brand Based On The Valuation Perspective

In the era of knowledge economy and economic context of the new normal,in the trend of industrial structure adjustment of the supply side reform,the enterprise must conform to the trend of The Times while keeping their own core competitiveness,in order to thrive.With the transformation of the macro economy,the measure of enterprise core competitive ability will change too,reduce the size of the production capacity is to get rid of old baggage,advanced technology,excellent talents,innovative business model such as intangible assets become the core competitiveness of enterprises,and the status of intangible assets in enterprises will gradually improve.Brands,trademarks and goodwill are extremely important part in intangible asset,convey message with great value.In an enterprise,the brand,goodwill,trademarks are changed for the operation of enterprises play a crucial role.However,brands,trademarks,goodwill is accompanied with three assets always,supplement each other,eac h other similar but have different characteristics,thus confusing,both from the scope of the concept and function value,is a kind of powerful challenge for the valuation personnel,this also has brought great difficulties for the three kinds of asset appraisal work.How to effectively distinguish between brands,trademarks,goodwill concepts and the choice suitable valuation methods,become the important work of the valuation before work.Through summary,the comparative research of goodwill,trademark a nd brand in the field of assessment is relatively weak,based on this,this article will a comparative study about goodwill,trademark and brand from different angles,respectively from the definition of the concept,the relation and distinction,valuation characteristic comparison,comparison of assessment factors,assessment method and variance analysis,etc.,analysis and distinguish the value of brands,trademarks and goodwill from multiple directions and multiple perspectives,hope into provide a reference for correctly understanding and selecting valuation methods reasonably in valuation practice,at the same time complementary and rich theoretical level.Through the comparative study,from concept definition,brands and trademarks are similar,emphasize image or logo different from other products or services;In terms of features,brand and reputation have in common more,have dependence and accumulation;O n the utility function,brand and trademark expanding enterprise by the establishment of the image,promote enterprise products and services;From the point of the valuation value,the brand valuation focuses on the enterprise services value valuation,the trademark rights valuation focus on the value that the law of the ownership change brings the enterprise,and goodwill valuation focuses on the enterprise overall value;From the perspective of valuation factors,difference of valuation purpose of goodwill,trademarks and brand determines the valuation subject and valuation object different;From the point of parameters,relative to the trademarks and goodwill valuation,the brand valuation parameter are the current net profit,the current ability index of emphasis on the current point.Compared with goodwill,year of the income of trademark mainly depends on its legal life,economic life is common factors decided earnings period of goodwill,brand and trademark.In determining the discount rate,the way of approximate estimation method and model to estimate have similarities and differences.Based on the above comparison,this paper puts forward prospect,Do further research for difficulty.