随着我国举世瞩目的经济发展,众多现代化企业如雨后春笋般出现在我们的视野当中、这些企业拥有有形和无形资产,其中最令人熟知的就是品牌资产,这一概念出现后,在世界各地,都有不同的专家学者对这样一个概念进行分析研究。在文中首先介绍了收益法在品牌价值评估中的应用其次着重介绍了关于各自的优点以及缺点,并且对这四种方法的适用对象进行了分析和比较。根据国外的文献综述可以看出品牌价值评估中超额收益的确定的雏形,其中对于超额收益主要是根据消费者由于品牌的原因所愿意多付出的那部分价格为超额收益,其中有直接估计法的原形即收入增长型的品牌超额收益的确定方法。 With the economic development that attracts worldwide attention, many modern enterprises have mushroomed in our field of vision. These enterprises have both tangible and intangible assets, of which brand equity is best known. After the emergence of this concept, all over the world, There are different experts and scholars on such a concept analysis. In this paper, firstly, the application of income law in the evaluation of brand value is introduced. Secondly, the advantages and disadvantages of each of them are introduced emphatically, and the applicable objects of these four methods are analyzed and compared. According to the foreign literature review, we can see the definite prototype of the excessive return in the brand value evaluation. The excess return is mainly based on the part that the consumers are willing to pay more for the brand reason, of which the direct estimation method Prototype that income growth of the brand excess returns to determine the method.