企业技术类知识产权资产价格核算:方法改进与贡献率比较——以规模以上工业企业为例

Technological Intellectual Property Assets Price Accounting:Methodology Improvement and Contribution Rate Comparison——Taking the Enterprise above Scale as Sample

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摘要本文改进了技术要素会计科目成本费用归集方法,引入知识产权资本化、产品化和技术分成率方法,并以我国规模以上工业企业为例核算了企业技术类知识产权资产价格和其对增加值的规模贡献率与增长贡献率。我国规上企业技术类知识产权对企业增加值的规模贡献率还不高,但对增加值增长的贡献率较高且高于传统的科技进步贡献率方法得到的贡献率。技术类知识产权是企业创新发展最活跃的要素,也是企业增长的根本动力。本文建议要完善无形资产规定,允许知识产权管理规范的企业将相关技术类知识产权成本费用和相应的利润、税费作为技术类知识产权资产价格核算的内容;制定发布技术类知识产权资本化率、产品化率和技术分成率指南;进一步推动企业建立内部研发机构和知识产权管理机构。 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.

作者宋河发王维佳 SONG Hefa;WANG Weijia(Institutes of Science and Development,Chinese Academy of Sciences,Beijing 100190;School of Public Policy and Management,University of Chinese Academy of Sciences,Beijing 100049)

机构地区中国科学院科技战略咨询研究院中国科学院大学公共政策与管理学院

出处《科技促进发展》 2024年第3期261-271,共11页 Science & Technology for Development

关键词技术知识产权资产价格贡献率核算方法 technology intellectual property right assets price contribution rate accounting methodology