品牌资产是企业的一项重要的无形资产,但目前很少有企业对其进行会计核算,这给企业经营带来了很多不便。本文说明了品牌自资产会计核算的现状和意义,讨论了目前主流的会计核算方法,并提出了相应的提升品牌资产的策略,为企业品牌资产的会计核算奠定了基础。 Brand equity is an important intangible asset of an enterprise. However, few enterprises carry out accounting on it at present, which brings a lot of inconvenience to the operation of an enterprise. This article illustrates the status quo and significance of brand self-assets accounting, discusses the current mainstream accounting methods, and puts forward corresponding strategies to enhance brand equity, which lays the foundation for the accounting of brand equity.