Exploration of Intellectual Property Accounting Records and Valuation Methods in Biotechnological Breeding
With the widespread application of biotechnology in the field of agricultural breeding,intellectual property has become a key factor in driving technological innovation and commercialization.This study delves into and empirically analyzes the accounting records and valuation methods of intellectual property within biotechnological breeding projects,selecting the"Drought-Resistant High-Yield Rice"as the research subject.Through analyzing the project's research and development process,intellectual property applications,accounting treatment,and market performance,the importance of intellectual property protection for the commercial success of biotechnological breeding projects is revealed.The study finds that effective intellectual property management can not only enhance a company's market competitiveness but also increase the economic returns on R&D investments.However,challenges such as how to reasonably capitalize R&D expenses,accurately value intel-lectual property,and address the uncertainty of predicting future profits,are what businesses and managers must face in accounting records and valuation practices.This research proposes strategies and suggestions for these challenges,aiming to provide theoretical support and practical guidance for the intellectual property management and financial decision-making of biotechnological breeding projects.At the same time,this study also offers references for policymakers and regulatory authorities to improve intellectual property protection policies and accounting standards.
万方数据
维普
