R&D型企业知识产权经营的会计管理解决方案  

The Solution of the Accounting Management of Intellectual Property Operation of R&D Enterprises

作　　者：冯宏[1] 

机构地区：[1]煤炭科学研究总院西安分院,陕西西安710054

出　　处：《西北大学学报（哲学社会科学版）》2003年第3期96-100,共5页Journal of Northwest University：Philosophy and Social Sciences Edition

摘　　要：在生产、经营活动中以拥有大量知识产权为基础的R&D型企业和部门,如转制的科研院所、研发中心、创新型高新企业等,无法用会计信息反映他们拥有的知识产权实力和创新活动过程。本文在现有会计制度下,改变传统从资产的角度认识知识产权,讨论从知识产品的角度认识企业所拥有的知识产权;采用不同于实物产品的会计管理,以知识元为基本进行会计账务处理,实现对R&D企业知识产权生产、经营过程的会计管理。通过对现行会计体系的调整,实现对企业技术实力和知识产权经营状况做全面、定量、及时的经济评价和管理,为促进企业知识产权经营管理体系的建设打下基础。The R&D enterprises and institutions based on the big amount of Intellectual Property in their operation can not reflect their process of creativity and Intellectual Properyt strength according to the accounting information,we can not calculate the profit or the loss of a special project.and so we can not predict the accounting risk and it should be recognized by the concept of 'high gain' and 'high annex value'.The paper discusses the accounting management under the existing accounting system,by recognizing the Intellectual Property at the angle of capital,and considering from the view of product.Through the adjustment of accounting system,it is useful to realize the global,quantitative and prompt economic evaluation of the technical strength and intellectual property operation,finally to improve the operation and the management of the intellectual property of the enterprise.

关 键 词：R&D企业 知识产权经营 会计管理 

分 类 号：F234.3[经济管理—会计学]