CAJ | 학술논문

品牌是企业的重要资产之一，它包括商标、商誉、质量乃至售后服务水平。根据对我国涉农上市公司2007-2010年财务报表数据分析得出，无论是品牌资产还是其他流动资产和非流动资产均为影响企业价值的显著因素。农业上市公司的市场价值与品牌资产的账面价值正相关，其正相关性显著大干其他流动资产和非流动资产。虽然同为资产要素，随着农业品牌的培育、经营和延伸发展，其对农业企业财务和战略决策制定必将起到越来越重要的作用。
품패시기업적중요자산지일，타포괄상표、상예、질량내지수후복무수평。근거대아국섭농상시공사2007-2010년재무보표수거분석득출，무론시품패자산환시기타류동자산화비류동자산균위영향기업개치적현저인소。농업상시공사적시장개치여품패자산적장면개치정상관，기정상관성현저대간기타류동자산화비류동자산。수연동위자산요소，수착농업품패적배육、경영화연신발전，기대농업기업재무화전략결책제정필장기도월래월중요적작용。
The brand is an important asset of the enterprise, which includes trademark, goodwill, quality and service level. According to the financial statement analysis data of agriculture listed companies in China 2007 - 2010, both the brand assets or other current assets and non - current assets are the main factor to influence the enterprise value. Agricultural listed companies of the market value of the brand and the book value of the asset is closely related to its positive correlation significant higher than other. Although the same for the assets, along with the brand of cultivation, management and extension of agricultural development, the enterprise financial and strategic decision - making will play a more and more important role.