随着全球经济一体化的发展 ,品牌竞争时代也凸现。品牌是企业竞争的关键性资产。本文就品牌资产的内涵与特征、品牌资产会计的内涵与意义、品牌资产会计的必要性与适用性等问题作一些初步探讨 With the development of global economic integration, the era of brand competition also highlights. Brand is a key asset in business competition. This article makes some preliminary discussions on the connotation and characteristics of brand equity, the connotation and significance of brand equity accounting, the necessity and applicability of brand equity accounting