The Biological Existence Value Assessment Of Chinese Well-known Trademarks Which Based On The Biodiversity

To Protection the Biodiversity of trademarks Will become the social focus of current world. With biological images or graphics as the identified Trademarks which Defined as biological trademarks(biological logo), at the same time, the biology which used to be trademarks(logo) called logo biology, logo as a commodity.a kind of intangible asset.a kind of intellectual property rights, especially well-known trademarks, the culture, the aesthetics and the communication of biological logo takes excess value for trademarks, from2002to2011,in these10years, the Chinese economy up to the second place in the world, in the five coastal provinces of China, the cumulative numbers of Well-known trademark as the annual GDP growth trend of exponential growth, in the decades, Chinese well-known trademarks which be identified a total of2766,among these,274as biological trademarks, accounting for10%of the total numbers;2.03%of the trademark creatures are national key protected wild plants, and the protected wild animals accounted for4.99%.Based on the contingent value assessment, Divided into two groups to investigate, and one group is individual willingness to pay for the logo, and another one is enterprises willingness to pay. to assess the existence value of the biology in the trademarks, selected representative14listing corporations which with well-known biological trademarks as a case(10pharmaceutical companies,4other industries.).by using the improved excess income approach to valuation the well-known biological trademarks, there is a negative value due to loss-making enterprises, but still with the accounting significance, can be understand the enterprises’ debt, although the valuation of well-known trademark was far below the Quyu’s valuation and the valuation of Chinese brand research institute.But on the whole is still higher than the42.21%of enterprise announced intangible assets.According to the result of enterprise willing to pay (VT1),the total existence value of these14well-known biological trademarks of48.8594million yuan, then According to the result of enterprise willing to pay (VT2),the existence value is128.2497million yuan; according to the result of s individual willingness to pay, the existence value is9.0413million yuan, between VT1and VT2. VT1, VT2accounted for only4.47%and11.42%annual profit of enterprise intangible assets. Only profitable enterprises annual well-known trademark valuation (excess gain method) of2.55%and4.15%. By all accounts, illustrate that the value of the existence of well-known biological trademark is reasonable.According to result from the analyze the relationship between the well-known biological trademarks existence value and well-known trademark valuation. As long as the10%well-known trademarks of profitable enterprises, pay an annual average of well-known trademark valuation2.5%-4%, to protect the biodiversity of well-known trademarks as a corporate social responsibility, will greatly impel the protection of biodiversity, at the same time, As long as0.7%well-known enterprises to fulfill social responsibility, will be conducive to promoting the protection of rare species, if the Biological trademarks enterprises to established the consciousness of protection of biodiversity and social responsibility, at the same time put into practical action, This will promote the attention of the whole society and the protection of biodiversity, and also will be a positive contribution to eco-civilization.