Technological Intellectual Property Assets Price Accounting:Methodology Improvement and Contribution Rate Comparison———Taking the Enterprise above Scale as Sample
This study improved the method of collecting the costs and fees of technical factors accounting elements and introduced the methods of the super sharing rate for intellectual property capitalization,production and technology.The study calculated the technological intellectual property assets price and their scale and growth contribution rate to the added value taking the enterprise above scale as sample.In China,the scale contribution rate of the enterprise's technological intellectual property assets price to the value-added is not high,but the growth contribution rate is high and higher than the growth contribution rate obtained by traditional scientific and technological progress rate method.The enterprise's technological intellectual property assets are the most active element for enterprise innovation and development and is also the fundamental driving force of the growth.This study proposed to improve the provisions on intangible assets,allow enterprises with standardized management of intellectual property rights to include the cost of related technical intellectual property rights and the corresponding profit and tax as the content of the price accounting of technical intellectual property assets,as well as to formulate and publish guidelines on the capitalization rate,productization rate and technology sharing rate of technical intellectual property,and further to promote enterprises to establish internal research and development institutions and intellectual property management institutions.
NETL
NSTL
万方数据
