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With the continuous development of global economic integration, the enterprise in which the social and economic environment also will produce a huge change. In a fast market, the enterprise will be at any time from the impact of other brands. In the context of economic integration, mergers, acquisitions and joint venture boom of the brand is gradually on the rise, which forced companies realize that better management and use should be the value of the assets of their own brand. The brand equity is one of the most important intangible asset of enterprises, scientific assessment of brand equity to fill the gap between the short-term financial assessment and long-term strategic analysis and implementation of effective brand asset evaluation, can help enterprises to improve the balance sheet structure help managers to make more conducive to business decisions more rational allocation of resources. Brand asset not only to the outside world to communicate the health status and the development of the situation, but also to convey to the internal employees of enterprises beliefs, inspire the confidence of employees. Precisely because of this, more and more brand asset evaluation by the enterprise management personnel and assets assessment expert attention, but because it is difficult to be measured accurately, brand asset appraisal practice, there are many defects in theoretical circles about the brand concept to explain its assessment of the assets is endless, the eyes of the beholder, the wise see wisdom. Clear understanding of the essence of the brand equity, correctly distinguish the brand assets and other intangible assets and select appropriate assessment methods, is essential for a scientific assessment of the value of brand assets. This article is to be the starting point, combing the concept of brand equity evaluation through the system, method, proposed an improved brand equity evaluation method, and analyzed by examples. This paper is divided into five parts: The first chapter proposed assessment of significance of brand equity, brand equity is a non-identifiable intangible assets, also known as the most development potential and one of the most valuable assets brand increasingly important to the effectiveness of the knowledge economy era, its reasonable and accurate assessment of important practical significance. Brand merger effective brand asset evaluation, acquisition, joint venture has a pivotal role, but also help to improve management decision-making level, to improve the company's reputation. But in the reality of China's economic activity, but also the prevalence of brand consciousness, brand complex assessment of motivation theory lags behind practice, lack of brand equity book value and other phenomena, must be resolved. Research on brand equity assessment, however, is still at the exploratory stage and there is a lot of controversy, their definition of the concept, assessment methods is endless and there is not a clear and widely used assessment method is generally accepted. Proposed the above problems, the end of the chapter put forward ideas and architecture of this research, efforts to make more comprehensive exposition of the concept of brand equity assessment methodology. The second chapter first discusses the concepts and basic theory of brand equity, brand is an asset, part of the scope of the assets, brand equity assessment must also be applicable to the general theory of asset evaluation, constrained by the basic assessment theory and brand assets correct assessment will also be conducive to the sound with the development of the whole asset appraisal industry; brand assets, after all, is a special kind of intangible assets, which is different from the trademark is not goodwill, but has its own unique characteristics, so the assessment there are differences with the general assessment of the assets. Through the reading of literature, summed up the three categories defined brand equity. After clarifying the concept of brand equity, brand asset classification, functions, features elaborated. Next, the introduction of a brand different categories of assets evaluation, in order to understand the meaning of the brand equity assessment from different angles, and also proposed a brand asset evaluation should be considered the main factors. Understand the basic concept of brand equity assessment, the article also devoted two concepts: trademarks, and goodwill associated with the brand, through a comparative analysis of the concept of three terms to identify their similarities, and then focus on the these three concepts contained in the content, and significance analysis pointed out that they are different from each. Chapter Review all kinds of methods of assessment of brand equity, respectively, based on the financial elements of market-based elements of three categories based on consumer elements described. Based on the assessment of the financial elements of the earliest applications to brand equity assessment practice, it is derived from the financial point of consideration, which cost method is divided into the historical cost and replacement cost method has rarely used; market The method is based on the future revenue generated by the present value of estimated asset value and brand equity with brand ownership. It requires similar enterprises in order to carry out a comparative analysis, but difficult to implement in practical applications; revenue rule is to be evaluated by estimating the general term for a variety of assessment methods to determine the value of the assets by the present value of the expected revenue of the assets, this method is likely to be acceptance, and therefore the most widely used one way, but there is still overweight defects subjective factors in practical applications, solve urgent researchers. In addition to the above three basic methods, as well as apply to the valuation of the market value of the listed company's brand equity assessment method, in the mature markets also. Mainly include assessment methods based on market factors, the Interbrand method and the World Brand Laboratory method as well as our brand name assets Appraisals Limited Assessment Act. The three methods are starting from the market point of view, through the calculation of a series of indicators to assess the value of brand equity, but are not the same focus and parameter selection. , Interbrand method is based on the brand's future income and brand evaluation is mature and stable market brands, is a more effective brand assessment; World Brand Lab rules, including financial analysis, market analysis foreign brands and brand strength analysis of three aspects of its shortcomings is that between each two of the three parameters independently of each other, consider the risk of future revenue is not enough; Assessment Act of Beijing Famous-Brand Evaluation Co., Ltd. is China's national conditions, the reference assessment model, the establishment of the evaluation system. Mainly through market performance to determine the value of brand equity, higher accuracy for certain industries, it put forward has played a certain role in promoting our brand asset evaluation; simulation options assessment method is newly proposed A an assessment method for new fields and emerging industries, it will option pricing theory is applied to the evaluation of brand equity, and provides us with a new way of thinking. Consumer-based elements of the assessment methods, subjective assessment method is divided into two categories based entirely on consumer perceptions and brand relationship. Internal brand equity assessment usually more inclined to this type of method to assess the brand, from this point of view, the main purpose is to identify the strengths and weaknesses of the brand, and pursuant to the implementation of effective marketing strategies and management tools. Ten elements of law and loyalty factor assessment method at home and abroad more representative assessment methods. The end of this chapter, on the various methods of comparative analysis, put forward their own inadequacies and unique, taking into account the purpose of the assessment practices diversified, we do need a different type of assessment method, not a way to once and for all. The fourth chapter is the focus of this article sections discussed in the previous centralized brand asset evaluation method based on the authors propose an improved approach, trying to integrate the financial elements of market factors, as well as consumer elements, and this new method is called \Chinese brand life cycle is short, the value growth is heavily dependent on brand investment promotion, brand management and mismanagement, seize and neglect markets coexist, the new method proposed in this paper we must take full account of many of the socio-economic impact factors. At the same time, the new method also must follow a series of principles and infrastructure, so as to achieve the requirements of scientific rigor, in good theory bedding, the basis of the \selection of indicators, as well as lessons from other assessment methods useful ingredients. The specific architecture of the new method is the core indicators - \The corporate excess revenue beyond the industry brand, and the additional security of capital gains two parts, and accounting respectively. At the same time, the introduction of the adjustment factor, select the nine core parameters, integrated market and consumer impact factors, calculated an adjustment factor to adjust the value of the last brand equity assessment. The chapter concludes with selected three leading enterprises of the dairy industry, were assessed using this method on their brand assets, through a rigorous financial analysis and forecasting, weakening some realistic factors obtained theoretical results, and The goodness of fit of the analysis of the results of the assessment with the actual situation, and compare the results with other assessment methods, verify that the method is reasonable. Finally, the new method are analyzed, wherein the presence of deficiencies and require further study. Chapter entire paper summarizes the proposed new method just brand equity assessment in one of the many ways due to the diversification of the brand value of asset evaluation, led us in the real world will be depending on the purpose of the evaluation and value types to choose different methods of assessment of brand equity assessment activities. Throughout the text of the main contribution of this paper: combing the concept of brand equity assessment on the basis of comparative analysis of the similarities and differences of brand assets and trademarks, goodwill, some misunderstanding and application assessment practice. In addition, the new method proposed in this paper is in reference to other assessment methods based on the selection and calculation of core indicators is different from other similar assessment methods, although its practicality remains to be further verified, but the method of calculation of indicators and selected given or has its own unique, has a certain reference value for future research.
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