Firstly, brand equity and brand equity evaluation is well studied and enterprise balance sheet and income statement are introduced as the data source of brand equity evaluation.
本文首先通过研究品牌资产和品牌资产评估的相关知识和特征、特性，确定本研究课题进行品牌资产价值评估的数据源，即企业资产负债表和利润表。
As the most valuable intangible asset, brand is becoming increasingly arousing attention to the enterprises and the evaluation of brand equity is also gradually bringing about the important influence.
品牌作为一个企业最有价值的无形资产，越来越受到众多企业的重视，品牌资产评估的重要性进而也逐渐体现出来。
Brand Equity; Product Complementarity; Perceived Fit; Extension Evaluation; Cobranding.
品牌权益；产品互补性；知觉契合度；延伸评价；共品牌。
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