Research On Value Evaluation Of Trademark Right Of Enterprise

In the background of the new normal economic development,along with the warming of trademark strategy and trademark transactions,trademark is increasingly becoming a competitive sharp weapon for enterprises.A reasonable evaluation of the value of trademark right is not only beneficial to provide value reference for the trademark economic activities such as hypothecated loan and tort compensation,but also helpful to promote industry trademark construction and enhance international influence.However,China has a short evaluation time for trademark right,and has not yet formed a unified methods system,leading to lack credibility for the evaluation method due to the same evaluation object has different evaluation results.Therefore,how to evaluate the value of trademark right and how to improve the evaluation quality become an important issue in theory and practice under the trend of frequent change of enterprise property rights and diversification of transaction activities.Through the analysis of various valuation methods of trademark right,it is found that most of evaluation use a single financial model in china.Because the value connotation and influencing factors of trademark are not considered comprehensively,it ignores the trademark premium created by managers' input and consumers' attitude.In order to make up for this defect,this paper based on the financial perspective,expands the perspective of managers and consumers to scientifically interpret the value connotation of trademark right,closely conforms to the law of trademark value formation,aiming to construct a set of scientific and comprehensive trademark right value evaluation model for enterprise.Therefore,the model is based on the long-term operation and development of enterprises.Firstly,based on the financial perspective,considering the option nature of the trademark right,the B-S model is introduced,and the financial valuation is determined with the income method.Secondly,based on the perspective of manager and consumer,it constructs the internal and external driving evaluation index system,uses the analytic hierarchy process and gray fuzzy comprehensive evaluation method to quantify the correction coefficient of internal and external driving.Then the correction coefficient is converted into the strength of the trademark competitiveness,and the financial valuation is revised to determine the value of the trademark right.Compared with a single financial perspective,three dimensional perspective is more comprehensive for consideration,more reliable for the evaluation results and more broader for the evaluation perspective,which has important reference significance for the improvement of the value evaluation quality of trademark right.Finally,the paper selects gree electric appliances for empirical test to verify the rationality and operability of the evaluation model,and puts forward some suggestions on the use or improvement of the evaluation model.