以财务报告为目的的药圣堂公司商标评估研究

发布时间：2018-01-28 00:12

本文关键词： 公允价值商标价值评估财务报告目的　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：商标不仅是产品的标识，更是企业无形资产和知识产权的重要组成部分，传递着巨大的价值信息。商标价值的计量一直倍受关注。国际会计准则在世界范围的运用，使越来越多的企业采用公允价值计量模式。公允价值的确定方式之一，是运用评估师对财务报告相关项目提供的专业价值意见。由此，评估业务不断延伸，评估领域和会计领域不断交融，以财务报告为目的的评估业务应运而生。本文进行以财务报告为目的的药圣堂公司商标评估案例研究，具有理论及实践意义。在案例中，评估人员采用收益现值法对商标市场价值进行评估。评估人员参考药圣堂公司预测的销售收入，采用对比公司法求得商标的分成率，根据加权平均成本运用倒推法确定无形资产折现率，从而确定商标的折现率，最后再确定商标的税收摊销收益。但评估过程中，分成率确定中的商标比重确定随意性大，且先确定对比公司的商标分成率，再确定被评估公司的商标分成率的过程中，将各公司商标比重等同起来，易造成偏差。折现率的准确性受参考公司、市场有效性和通货膨胀等因素的影响。且评估人员未考虑财务报告目的评估的特殊性，评估之前，没有与相关注册会计师进行必要的沟通；评估过程中，，未遵守会计准则，对收益期限不确定的商标进行了摊销；评估结束后，评估报告对需重点披露的内容没有进行充分披露。因此，应先运用对比公司法求出被评估公司无形资产的分成率，再运用层次分析法，确定商标在无形资产中的比重，优化商标的分成率；应运用商标强度S曲线法估算折现率，分析商标强度的影响因素并确定权重，补充和优化加权资本成本法；应加深评估人员对以财务报告为目的的评估的理解，积极推进与注册会计师之间的沟通，加强后续教育，提高专业胜任能力，提高评估报告质量。
[Abstract]:Trademark is not only the product logo, but also an important part of the intangible assets and intellectual property. The measurement of trademark value has been paid much attention to. The application of international accounting standards in the world. It makes more and more enterprises adopt fair value measurement mode. One of the ways to determine fair value is to use the professional value opinion provided by appraisers on financial reporting related items. The field of evaluation and accounting are blended continuously, and the evaluation business for the purpose of financial report emerges as the times require. This paper carries on the case study of the trademark evaluation of Yaoshengtang Company with the aim of financial report, which has theoretical and practical significance. In the case, the assessor uses the method of present value of income to evaluate the market value of trademark. The evaluator refers to the sales income predicted by Yaoshengtang Company and obtains the share rate of trademark by comparing the Company Law. According to the weighted average cost to determine the discount rate of intangible assets according to the weighted average cost, so as to determine the discount rate of the trademark, and finally determine the tax amortization income of the trademark. The proportion of trademark in the determination of the share rate is arbitrary, and the proportion of trademark in comparison with the company is determined first, and then in the process of determining the trademark share rate of the evaluated company, the proportion of trademark of each company is equal. The accuracy of discount rate is affected by factors such as reference company, market efficiency and inflation. No necessary communication with relevant CPAs; In the process of evaluation, the trademark with uncertain income period was amortized without complying with the accounting standards; After the evaluation, the report does not fully disclose what needs to be disclosed. Therefore, we should first use comparative company law to find out the share rate of intangible assets, then use AHP to determine the proportion of trademark in intangible assets and optimize the share rate of trademark. We should use S-curve method to estimate the discount rate, analyze the influencing factors of trademark strength and determine the weight, and supplement and optimize the weighted capital cost method. The evaluation personnel should deepen their understanding of the evaluation for the purpose of financial report, actively promote the communication with the CPA, strengthen the follow-up education, improve the professional competence and improve the quality of the evaluation report.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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