Brand is a kind of intangible assets with both use value and value.Its use value makes it discernible,competitive and incremental,and is characterized by non effacement,dependance,non repetiton,changeability and so on.Its value is composed of cost value and increment value, and is characterized by accumulation and unstability, etc. In this pair of contradictions of use value and value, the former is principal.So the development of use value is the key to the operation of an enterprise's brand assets.