The world today has entered the brand era. As early as 1955, the advertising guru Ogilvy, in a speech at the American Advertising Agents Association, pointed out: "The form of advertising for quick sell and sale has become the past, and advertising should be a long - term investment in building a brand image. This view profoundly reveals the brand management in the modern enterprise development strategy in the important position. In fact, in the increasingly homogeneous commodity, the market is very competitive today, the brand is the most effective means of competition, a new competitive. If a business does not have one or a number of brands in the domestic and international markets, in the market competition can only be in a passive position. From an economic point of view, the brand can bring wealth to the enterprise, the brand is the enterprise's important intangible assets, the same product paste different brand labels, you can sell a different price, its market share is also great difference.

The brand as an important intangible asset of the enterprise has its own value, and the value can be quantified. The real fact that people see the great value of the brand is the brand boom that began in the 1980s. In just a few months in 1998, four branded deals, the $ 50 billion worth of brands were traded, and the French food giant BSN acquired the US Tobacco, Beverage and Food Group Reynolds for $ 2.5 billion (RJR Nabisco) European brand; American food and tobacco giant Philip Morris (Philip Morris) acquired the Kraft company, which is "Kraft" cheese products producers, with include "Miracle Whip" food embellishment and "Breyers" (Breyers) ice cream, including many brands, the purchase price of 12.9 billion US dollars, is Kraft's tangible asset value of 4 times; British food companies Metropolitan (Pillsbury), which is 50% more expensive than the US stock market before the $ 5.5 billion acquisition; Swiss food and beverage group Nestlé acquired British chocolate and candy for $ 5.5 billion Manufacturer (Rowntree Machintosh), which has such as "Kit Kat" (Kit-Kat), "Po Road" (Polo) such a brand.

Over the past 20 years, as the brand in the business activities to play the role of more and more important, on the brand M & A, brand licensing and other related brand operation activities more and more, the brand value of the assessment and quantification issues increasingly academic Sector and the business community of widespread concern.

Brand value assessment of the development of enterprises has a very important significance, mainly in: First, the brand value assessment can help establish and enhance investor confidence. Brand assessment can make the financial, securities market, the overall strength of the enterprise have a more correct view, play brand appeal, encourage investors to actively participate in investment. Second, the brand value assessment for the brand M & A, brand licensing and other activities to provide the basis. Brand evaluation to facilitate the acquisition of the brand when the price of the acquisition, so that the acquisition operation more reliable, and will not suffer losses. In addition, the use of brand licensing fees are often based on the value of the brand, only in the concessionaire and the licensee are recognized on the basis of brand value, to determine a reasonable royalties. Third, the brand value assessment can effectively guide the brand management. Through the value assessment, enterprises can grasp the changes in the value of the brand, to identify the current problems of the brand, and to develop measures to be targeted to improve and continuously improve the brand value of the enterprise.

So far, the theoretical community for the connotation of the brand value has not yet formed a unified view and understanding of how reasonable and effective evaluation of the brand value is still express their views. As William Dwells, a professor at the University of Minnesota, said, "So far the study of brand value seems to be blind, different people for different purposes and subject to personal background constraints, given its different meaning, given a different evaluation method "

The existing value evaluation methods of various brands have a certain scope of application, and has its own limitations and imperfections. Based on the previous research results, this paper tries to further explore the new method of brand value evaluation, which can not only promote the further development of brand value theory research, but also can provide reference for the enterprise brand value evaluation practice.