无形资产有价值,这几乎是人们的一致看法。但无形资产价值量是多少、如何评价,目前国内外没有统一的答案。国际上对驰名商标价值有一种比较公认的评价方式,即根据企业通过利用某一驰名商标所获得的超额盈利,同时考虑到企业的资本情况、经营情况和商标的信誉程度来计算,公式为:商标价值=(超额利润×复利率-商标管理费)×商标信誉/(资金情况+经营能力+商标 The value of intangible assets, which is almost the consensus of people. However, the value of intangible assets is how much, how to evaluate, there is no unified answer at home and abroad. Internationally, there is a relatively well-established evaluation method for the value of well-known marks, that is, according to the excess profits obtained by enterprises through the use of a well-known trademark, taking into account the capital status of the enterprises, business conditions and the credibility of trademarks, the formula is: Trademark Value = (Excess Profit × Compound Interest Rate - Trademark Management Fee) × Trademark Reputation / (Funding Situation + Operating Capability + Trademark