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基于市场交易的农产品品牌价值评估研究

标题: 基于市场交易的农产品品牌价值评估研究
英文标题: Study on Value Assessment of Agricultural Product Brand Based on Market Transaction
作者: 安蕊
出版时间: 2012-01-01
所在大学: 河北农业大学
关键词: 农产品品牌,价值评估,市场交易,收益法
英文关键词: Agricultural product brand,value assessment,market transaction,the income method
论文级别: 硕士
学位: 学位论文
导师: 尉京红
专业: 会计学
提交时间: 2012
摘要: 农产品品牌作为一项重要的农业无形资产,对降低农业产品推介成本,促进农业利润增长,实现农业可持续增长,推进我国农业现代化建设具有重要意义.近年来,关于农产品品牌的交易也正在兴起并慢慢发展,但由于人们的品牌意识淡薄,资产评估理论缺乏权威性,造成实际操作步履维艰.基于此,对以市场交易为目的的农产品品牌价值评估理论与方法进行研究具有重要意义.本文共分为七个部分.在对农产品品牌特殊性进行分析的基础上,探讨了农产品品牌价值的构成和影响因素,并对农产品品牌价值评估中评估对象、评估目的、评估假设及评估价值类型等理论问题进行了澄清,突出了作为评估对象的农产品品牌以及以市场交易为目的的评估业务的特殊性,在此基础上运用收益法提出了农产品品牌价值评估的解决方法,并提出了三个参数的确定思路和方法,其中预期收益额的确定运用层次分析法引入了一个调整系数,折现率和收益年限的确定考虑了农产品品牌的特殊性,最后通过品牌交易案例验证了收益法评估模型在基于市场交易的农产品品牌价值评估中的准确性和可操作性.本文提出的上述针对市场交易目的下农产品品牌价值评估的基本理论问题和评估方法的确定思路,为评估人员在开展此类业务时提供一定的理论依据与借鉴,同时对维护交易各方的合法权益、提高农产品质量、增加农民收入、实现农业现代化具有一定的促进作用.
英文摘要: As an important agricultural intangible asset, agricultural product brand plays an important role in reducing the cost of agricultural product, promoting the growth of agricultural profits, and achieving the sustainable growth of agriculture, and promoting the modernization of China's agriculture. In recent years, trading on the brand of agricultural products is emerging and slowly developed, but due to the weak brand awareness, assets evaluation theories lack of authority, resulting in actual operation struggled. Based on this, it becomes particularly significant to research the agricultural product brand valuation theory and method based on market transaction.This article is divided into seven sections,which analyzed the particularity of the brand,treated the composition and influencing factors of the brand value,clarified assessment objects, evaluation purposes, assessment assumptions and the value type of theoretical issues.This article highlighted the particularity of agricultural product brand and the purpose of market transactions, and used the income method to assess the brand value and raised the ideas and methods of three parameters, including the amount of expected return using Analytic hierarchy process, discount rate and the income years to consider the specialist of agricultural product brand.Finally, an example of a brand trading case can verify the accuracy and the operability of the income method in the value assessment of agricultural products brand based on market transaction.Analyzing applicability of the basic theory and assessment methods about value assessment of agricultural product brand on the purpose of trading can provide the theoretical basis for assessing officers, and promote the maintenance of the legitimate interests of the parties to the transaction, the improvement of the quality of agricultural products and the increasement in farmers' income, the realization of agricultural modernization .