Enterprise brand,as an important intangible asset with great identification,plays an irreplaceable role in guiding consumption behavior,enhancing enterprise value and establishing social image.At present,the academic circle still presents multiple viewpoints on the sources of brand value.This paper summarizes the viewpoints from four perspectives of cost,income,supply and demand,and market,and analyzes the applicability of each brand value evaluation method on this basis.The purpose of this paper is to provide a theoretical basis for the systematic understanding of the sources of brand value and the rational use of brand value evaluation method.Then it puts forward the prospect of the development trend of brand value theory.