老字号如何创造新价值?--基于马应龙无形资产分析与评估的案例研究  

How do Time-honored Brands Create New Value?Analysis and Interpretation of Intangible Asset Value Evaluation Based on Ma Yinglong

作　　者：文豪[1] 李沛遥 黄纪新 李张璐 张晨阳 Wen Hao;Li Peiyao;Huang Jixin;Li Zhanglu;Zhang Chenyang(School of Business Administration,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学工商管理学院,湖北武汉430073

出　　处：《中国资产评估》2024年第4期61-71,共11页Appraisal Journal of China

基　　金：国家社科基金重点项目“新发展格局下中国制造业企业高端嵌入全球价值链研究”(项目编号:22AZD126)。

摘　　要：“老字号”是历史的符号。经过了长期的考验,一些中华老字号企业在当今依旧不断发展壮大,而另一些曾经辉煌的老字号却风光不再。那么,这些仍在熠熠生辉的老字号企业背后的增长因素是什么,他们企业如何创造新价值呢?本文通过对无形资产概念界定与特征进行分析,建立中华老字号企业的无形资产分析框架。针对马应龙企业的无形资产进行分析,采用灰色预测模型改进收益法评估马应龙企业整体无形资产价值,并利用AHP层次分析法剖析无形资产的构成,从而挖掘马应龙焕发新生背后的价值驱动因素。本文为老字号企业的无形资产评估提供新的思路,同时为老字号企业焕发新活力提供新的启示。The“time-honored brand”is a symbol of history.After a long-term test,some China Time-honored Brand are still growing,while some of the once brilliant time-honored brands are no longer in good shape.So,what are the growth factors behind these still shining time-honored enterprises?How do these enterprises create new value?This paper analyzes the definition and characteristics of intangible assets,and establishes an intangible assets analysis framework for China Time-honored Brand.Analyze the intangible assets of Ma Yinglong Enterprise,use grey neural network improvement income method to evaluate the overall intangible asset value of Ma Yinglong Enterprise,and use AHP analytic hierarchy process to analyze the composition of intangible assets,in order to explore the value driving factors behind Ma Yinglong's rejuvenation.This article provides new ideas for the evaluation of intangible assets of time-honored enterprises,and also provides new insights for the revitalization of time-honored enterprises.

关 键 词：中华老字号 无形资产 灰色预测 收益法 层次分析法 

分 类 号：C939[经济管理—管理学]