我国体育用品的品牌资产价值财务评估方法探究——Interbrand评估法衍生运用

对体育用品品牌进行评估是体育无形资产评估的重要组成部分。从体育用品的品牌资产价值涵义及其对体育用品品牌评估的意义入手，主要是通过研究与分析目前国际上最具影响力的Interbrand评估法基础上，提出一种适合我国“本土化”体育用品的品牌资产价值财务评估方法。它是在对Interbrand评估法进行改进与创新基础上衍生而来的：且导入了“体育用品品牌超额利润”这一财务指标；考虑到我国体育用品品牌行业特点及其运作环境。在考察体育用品品牌强度因子时，主要是从3个方面即基于品牌的市场角度、顾客角度和企业角度来选取若干关键因子进行测评的。通过此衍生方法能够更好地反映出我国体育用品品牌的真实价值。

Discussion on Financial Evaluation Method of Brand Asset Value of Sporting Goods in China

The evaluation on sporting goods brand is an important component of sporting intangible asset evaluation. This paper analyzed the interbrand evaluation method, current international significant evaluation method from the meaning and evaluation of brand asset value of sporting goods and put forwarded the financial evaluation method suiting to China condition. The financial evaluation method was derived from improved and innovated method of Interbrand evaluation ,and introduced a financial index about excessive profit of sporting goods brand. Based on characteristic and situation of China sporting goods industry, the brand strength of China sporting goods selected several critical factors from the aspects of brand market ,brand customer and brand enterprises to evaluate brand. The brand asset value of China sporting goods can reflect real value through derived evaluation method.