許多連鎖加盟品牌累積了高度的品牌資產價值，卻沒有在財務報表上呈現出品牌之無形資產價值。其主因是國內缺乏一套符合連鎖加盟產業特性的品牌鑑價模式。 為解決目前品牌鑑價文獻與實務鑑價方法，無法反應連鎖加盟品牌核心價值之問題。本研究主要是融合 Interbrand 與 BRAND FINANCE 兩家英國品牌顧問鑑價模式為基礎，奠基於關係 （內部顧客與外部顧客） 價值理論，並定位 連鎖總部與連鎖店間具有知識經濟交易之合作關係。 從「顧客 — 品牌關係」與「連鎖總部 — 連鎖店關係」之內涵，論述 連鎖加盟品牌資產觀念，且進一步發展符合產業特性的「連鎖加盟品牌鑑價模式」。透過此品牌 鑑價模式， 以期對品牌鑑價文獻提供新的理論觀點，並對無形資產鑑價實務專業者，提供具體可依循的鑑價方法。亦 可積極協助連鎖總部進行品牌體檢，加強相關品牌價值要項投資，提升台灣連鎖加盟品牌國際形象與競爭力。

There are many intangible assets exist in the franchise's brand value that do not reflect in the financial reports. So far in Taiwan , there is no a model and formula that can characterize the relationship between chain & franchise company and the brand valuation. This study is based on the brand valuation of two British companies, Interbrand and BRAND FIANANCE. The article tries to construct the relationship between “external customers (franchise headquarter--chain stores) and internal customers (chain stores--client) and brand value”. This paper attempts to develop a model to combine both franchise industry's characteristics and brand valuation. Through this model, others can examine franchise brand value, and the chain & franchise headquarter can change their investment of brand management to enforce brand awareness, royalty and improve franchise competitiveness for Taiwan in international marketplace.