现在,大部分中国企业都认可“品牌是企业很重要的一项资产”这一观点。尤其对于大众消费品企业,品牌更是得到前所未有的关注。然而有趣的是,品牌被看做是企业资产,而且是很重要的一项资产的同时,却极少有企业在他们的资产负债表上列出“品牌资产”这个项目。企业竟然会将自己一项很重要的资产忽略不计,这显得很不可思议。难道品牌不是资产吗?资产的定义是企业拥有或占有的, Most Chinese businesses now recognize the notion that “the brand is an asset to the business.” Especially for the mass consumer products business, the brand is getting unprecedented attention. Interestingly, however, the brand is seen as an enterprise asset and an important one, while few companies list “brand equity” on their balance sheets. It is incredible that an enterprise will neglect a very important asset of its own. Is the brand is not an asset? The definition of assets is owned or owned by the enterprise,