品牌价值来源的研究综述  

Review on the Sources of Brand Value

作　　者：蒋大富[1,2] 张家宁 JIANG Dafu;ZHANG Jianing(School of Economics and Management,Guangxi University of Science and Technology,Liuzhou 545006,China;School of Business,Hechi University,Hechi 546300,China)

机构地区：[1]广西科技大学经济与管理学院,广西柳州545006 [2]河池学院商学院,广西河池546300

出　　处：《商业观察》2024年第11期99-103,共5页BUSINESS OBSERVATION

摘　　要：企业品牌作为一个极具标识性的重要无形资产,对企业引导消费行为,提升企业价值,树立社会形象具有不可替代的作用。目前学术界对品牌价值来源的研究仍呈现出多方观点,文章按照成本、收益、供求、市场四个视角对各方观点进行综述,并在此基础上分析各品牌价值评估方法的适用性。文章旨在为系统认识品牌价值来源、合理使用品牌价值评估方法提供理论基础,并对品牌价值理论发展趋势提出展望。Enterprise brand,as an important intangible asset with great identification,plays an irreplaceable role in guiding consumption behavior,enhancing enterprise value and establishing social image.At present,the academic circle still presents multiple viewpoints on the sources of brand value.This paper summarizes the viewpoints from four perspectives of cost,income,supply and demand,and market,and analyzes the applicability of each brand value evaluation method on this basis.The purpose of this paper is to provide a theoretical basis for the systematic understanding of the sources of brand value and the rational use of brand value evaluation method.Then it puts forward the prospect of the development trend of brand value theory.

关 键 词：品牌价值 价值来源 资产评估 

分 类 号：F273.2[经济管理—企业管理]