生物技术育种中知识产权的会计记录与估值方法探究  

Exploration of Intellectual Property Accounting Records and Valuation Methods in Biotechnological Breeding

作　　者：唐笑炯 Tang Xiaojiong(Accounting Department,Shanxi Professional College of Finance,Taiyuan,030008)

机构地区：[1]山西金融职业学院会计系,太原030008

出　　处：《分子植物育种》2024年第17期5877-5882,共6页Molecular Plant Breeding

基　　金：山西省社科联课题(SSKLZDKT2020213)资助。

摘　　要：随着生物技术在农业育种领域的广泛应用,知识产权成为推动技术创新和商业化的关键因素。本研究围绕生物技术育种项目中知识产权的会计记录和估值方法进行了深入探讨和实证分析,选取了“抗旱高产水稻”为研究对象,通过分析该项目的研发过程、知识产权申请、会计处理和市场表现,揭示了知识产权保护对于生物技术育种项目商业化成功的重要性。研究发现,有效的知识产权管理不仅可以增强企业的市场竞争力,还能够提高研发投资的经济回报。然而,在会计记录和估值实践中,如何合理确定研发支出的资本化、进行知识产权的准确估值,以及应对预测未来收益的不确定性等,均是企业和管理者需要面对的挑战。本研究提出了针对这些挑战的策略和建议,旨在为生物技术育种项目的知识产权管理和财务决策提供理论支持和实践指导。同时,本研究也为政策制定者和监管机构提供了改进知识产权保护政策和会计准则的参考。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 intellectual 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.

关 键 词：生物技术育种 知识产权 会计记录 估值方法 商业化 

分 类 号：F302.6[经济管理—产业经济] F204F324.6