CN112712447A - Intellectual property value evaluation method, system, storage medium and electronic equipment - Google Patents
Intellectual property value evaluation method, system, storage medium and electronic equipment Download PDFInfo
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Abstract
The invention provides an intellectual property value evaluation method, an evaluation system, a storage medium and electronic equipment, which classify and sum the cost fees of technical intellectual property rights and corresponding subcategories thereof according to technical elements, classify and sum the cost fees of identification intellectual property rights and corresponding subcategories thereof according to management elements, calculate enterprise contribution amounts of the technical intellectual property rights and the identification intellectual property rights based on contribution rates of the technical intellectual property rights and the identification intellectual property rights to profits in an enterprise cost profit parameter database, obtain intellectual property asset prices by summing the total amount of the technical intellectual property rights and the identification intellectual property right cost fees and the contribution amounts of enterprise profits, solve the problems that the intellectual property cost fees in the existing evaluation method have large randomness and do not consider future market income values, and can truly reflect the property value, the creation and application of the independent intellectual property rights are stimulated, and the convenience of the price evaluation of the intellectual property right assets can be improved.
Description
Technical Field
The invention relates to the technical field of computer processing, in particular to an intellectual property value evaluation method, an intellectual property value evaluation system, a storage medium and electronic equipment.
Background
The identification and determination of the value of the intellectual property is a precondition for the commercial application of the intellectual property, and scientific value evaluation is necessary for effectively applying the intellectual property. The evaluation of intellectual property value in the prior intellectual property value evaluation mainly comprises the evaluation of intellectual property value in intellectual property transfer license, intellectual property price making and equity buying, intellectual property investment and financing, intellectual property disposition and intellectual property infringement compensation, but the evaluation of the intellectual property value of enterprises and public institutions is less. According to the rules of "Enterprise accounting Standard No. 6-intangible asset" published by the ministry of finance, intangible assets should be initially measured in terms of cost, the cost of outsourcing intangible assets, including purchase price, associated taxes and other expenses incurred to directly attribute the asset to its intended use; the self-developed intangible assets, whose costs include the total amount of expenses incurred from the fulfillment of the regulations until the intended use is reached, cannot be adjusted. The enterprise accounting criteria stipulates that the evaluation of the intellectual property value of the enterprise is accounted according to the actually generated cost, and the development cost which is charged in the current profit and loss is not allowed to be adjusted as the cost of the intellectual property, so that the real cost of the intellectual property is not reflected, the real value of the intellectual property is not reflected, the independent innovation result of the enterprise is not reflected, and the independent innovation of the enterprise is not facilitated.
For industrial enterprises, the expenses related to technical intellectual property in management expenses include research and development expenses, new product development expenses (including salary of research and development personnel), technical improvement expenses, technical introduction and consumption expenses, depreciation (generally 5 years) expenses for purchasing instrument and equipment software, and the like, and the expenses are often disposable and generally account for the current benefits. Therefore, yangshui ying published a paper "high and new technology enterprise cost management manner research" in 2009 accounting of the enterprises in villages and towns of china at job indicates that the product cost is not included in the research and development cost, so that the production cost of the enterprise is inevitably low, the product price cannot fully compensate the research and development cost, and the huge research and development cost of calculating the profit and loss inevitably erodes the enterprise profit.
To solve the above problems, research and development expenses have been considered at home and abroad as costs of intellectual property. The united nations released a new national economic accounting system SNA-2008 in 2009, and research and development expenditure was directly added to GDP as a contribution of patents. The national statistics bureau has issued 'the national economic accounting system of China' (2016) in 2017, and brings scientific and technological activities such as research and development into intellectual property capital to form a total sum. The intellectual property related accounting information disclosure regulation issued by the finance part 2018 also states that an enterprise should disclose intellectual property related accounting information confirmed as intangible assets according to categories, wherein account original values include an initial balance, a current increase amount due to valuation, internal development, enterprise merger increase and the like, and a current decrease amount due to disposal, aging and termination confirmation part and the like.
However, the existing accounting system has shortcomings in the classification and cost accounting of intellectual property. The non-patent technology in the technical elements mainly refers to other technical intellectual property rights such as technical secrets, software copyrights, integrated circuit layout design exclusive rights and the like, but the technical secrets cannot form intangible assets, are difficult to account in accounting subjects and can only be included in research and development expenses of management expenses. Intellectual property rights such as trademarks and geomarks cannot be regarded as technical elements but as administrative elements.
At present, the intellectual property value evaluation methods mainly include a cost method, a market method, a profit-and-value method and the like. The cost method is to calculate the total cost according to the expenses of each year and converted to the evaluation period in history and add reasonable profit as the value of intellectual property rights. However, the existing cost method for evaluating the value of the intellectual property usually adopts a method of direct cost plus indirect cost and reasonable profit, and the accounting of cost, expense and profit lacks uniformity and specification, is lack of rationality and has larger randomness.
Although a plurality of evaluation organizations develop the value evaluation of intellectual property rights at home and abroad, an intellectual property right value evaluation method and system which can be realized on line or automatically are lacked. Some intellectual property evaluation organizations and evaluation organizations both at home and abroad try to develop computer intellectual property value evaluation systems due to the high expertise and complexity of the knowledge and skills required for evaluation.
Price evaluation techniques in patent value evaluation are hot spots in current patent applications. For example, the invention patent application with application number CN200610034174.5, applied by shenzhen precision industry (shenzhen) limited, 3.3.2006, discloses a system and a method for evaluating patent value, wherein the system comprises a database server, an application server and a client computer, and the database server is used for storing patent cases to be evaluated and related data thereof; the application server is used for acquiring the case to be evaluated from the database server, distributing the case to the case evaluation responsible person, and collecting information related to the case to be evaluated from the database server, so that the case evaluation responsible person can conveniently refer to the case evaluation responsible person during evaluation; and the client computer is used for providing an online evaluation operation interface for each case evaluation responsible person. The information related to the case to be evaluated includes the historical evaluation information of the patent, whether the patent or the patent of the same family is invalid, whether the patent or the patent of the same family is authorized to other companies, whether the patent is infringed and analyzed for related products and litigation is proposed, and the patent family deployment situation of the patent. For another example, the invention patent application with application number CN201510832138.2, applied by sichuan honest electronic commerce, ltd, 2015, 11, month 25, relates to an online trading platform for intellectual property, which comprises a main server, a third-party fund supervision platform, a trading platform subsystem, a service fee subsystem, a seller management platform, a buyer trading platform, an anti-counterfeiting verification platform, and a patent value evaluation module, wherein the intellectual property issuing platform is used for issuing intellectual property products such as patents, trademarks, copyrights, and the like, and after the intellectual property products are issued, the patent value evaluation module evaluates the patent value. The third-party fund supervision platform establishes data connection with the main server to supervise the expenses in the transaction process, and after the transaction of the buyer and the seller is completed, the supervised fund enters the designated account. The transaction platform subsystem establishes data service between a seller management platform and a buyer transaction platform, and manages the transaction flow and the transaction funds of each transaction between the buyer and the seller; the transaction platform subsystem is configured to calculate service cost data according to a preset service cost proportion aiming at transaction funds of each transaction, send each service cost data to the service cost subsystem and send service cost corresponding to each service cost data to the service cost subsystem; the anti-counterfeiting verification platform is used for providing anti-counterfeiting verification for the buyer, and when the buyer initiates verification, the anti-counterfeiting verification platform performs authenticity verification, sends verification result data to the buyer transaction platform, and records the verification result data in the main server for seller integrity degree statistics. The main server comprises a service charge determining module, a protocol generating and sending module, a confirmation result receiving module and a payment module. The seller management platform is further configured to generate a store setup request based on seller input and send it to the trading platform subsystem. In addition, the patent application of invention with application number CN201610720843.8 granted by suzhou big cheng organic data technology limited in 2016, 8, 25 discloses an intellectual property value evaluation system, which includes: the system comprises an intellectual property investment cost statistic module, an intellectual property innovation evaluation module, an intellectual property maturity evaluation module, an intellectual property market applicability evaluation module, an intellectual property market implementation capacity evaluation module, an intellectual property market monopoly evaluation module, an intellectual property ownership status evaluation module and an intellectual property quantity statistic module.
In conclusion, the existing intellectual property value evaluation theoretical method is mainly derived from an asset evaluation theory and method, most asset evaluation organizations are insufficient in knowledge of rules and characteristics of intellectual property evaluation, particularly patent price evaluation, lack of innovation of the intellectual property value evaluation method, and inaccurate in intellectual property cost, so that the evaluated intellectual property value has large randomness and cannot reflect the actual intellectual property of enterprises and public institutions; the conventional intellectual property mechanism evaluation method and system only develop conventional manual evaluation into a software system, can assist in realizing automation, but do not accord with the actual intellectual property, particularly patent rights, and the actual technical effect on the intellectual property value evaluation is not obvious.
Disclosure of Invention
The invention provides an intellectual property value evaluation method, an intellectual property value evaluation system, a storage medium and electronic equipment, and solves the problems that the cost and expense of intellectual property in the existing intellectual property value evaluation method are unscientific, relatively high in randomness, difficult to realize online and incapable of encouraging independent innovation of enterprises, and the like, and market income value in the future is not considered.
The embodiment of the invention provides an intellectual property value evaluation method, which comprises the following steps:
step S11: the intellectual property value evaluation server receives an intellectual property value evaluation request sent by an intellectual property value evaluation client;
step S12: the intellectual property value evaluation server inquires an enterprise cost expense profit parameter database of an enterprise client, classifies and sums the technical intellectual property rights and the cost expenses of the corresponding subcategories according to technical elements, and classifies and sums the cost expenses of the identification intellectual property rights and the corresponding subcategories according to management elements;
step S13: the intellectual property value evaluation server calculates enterprise profit contributions of the technical class and the identification class intellectual property according to contribution rates of the technical class and the identification class intellectual property selected and/or input by the intellectual property price evaluation client to profits in an enterprise cost expense profit parameter database;
step S14: the intellectual property value evaluation server adds the total cost of the technical intellectual property cost and the identification intellectual property cost and the enterprise profit contribution to obtain the price of the intellectual property asset;
step S15: and the intellectual property value evaluation server returns the price of the intellectual property asset to the intellectual property price evaluation client.
Optionally, before the step S11, the following steps are further included:
and generating and displaying an enterprise technology class and identification class intellectual property cost expense dialog box and an enterprise profit contribution rate dialog box at the intellectual property price evaluation client so that a user can select or input cost expense and profit contribution rate data of the enterprise technology class and identification class intellectual property rights to be evaluated and corresponding subcategories thereof.
Optionally, the method further comprises: and generating and displaying an intellectual property value evaluation dialog box at the intellectual property price evaluation client so as to display the intellectual property asset price of the evaluation enterprise for the user.
Optionally, the cost of the technical intellectual property right includes one or more of a search, an agency, an application, and a maintenance cost of an independent research and development forming or outsourcing technical intellectual property right, and a research and development cost in an enterprise management cost subject, a technical introduction cost, a technical introduction and digestion cost, a amortization cost of an intellectual property right forming intangible asset, a machine equipment software depreciation cost, and a research and development staff wage and welfare cost in a labor cost.
Optionally, the management element refers to a management cost obtained by deducting research and development cost, technology digestion cost, technology transfer and amortization cost, research and development staff wage and welfare and depreciation cost of machine equipment software from enterprise management cost.
Optionally, the cost fees for identifying the intellectual property right include amortization fees for applying for, acting, maintaining costs and identifying the intellectual property right to form an intangible asset, wherein the application is designed autonomously to form or buy the intellectual property right outside the enterprise management fees.
Optionally, the contribution rate of the technical intellectual property right to the profit in the enterprise cost expense profit database is calculated according to the proportion of the cost expense of the technical intellectual property right in the total cost expense of the enterprise.
Optionally, the contribution rate of the technical intellectual property right to the profit in the enterprise cost expense profit database is calculated according to the technical excess share rate of the industry to which the enterprise belongs.
Optionally, the contribution rate of the technical intellectual property right to the profit in the enterprise cost and expense profit database is calculated according to the equity or investment proportion formed by the technical and intellectual property right price equity.
Optionally, the contribution rate of the technical intellectual property right to the profit in the enterprise cost expense profit database is calculated according to an average value of contribution rate values provided by both parties of the asset transaction or the management parties.
Optionally, the contribution rate of the intellectual property rights of the identification class to the profit in the enterprise cost expense profit database is calculated according to the ratio of the cost expense of the intellectual property rights of the identification class to the total cost expense of the enterprise.
The invention also provides an evaluation system of the intellectual property value evaluation method, which comprises an intellectual property price evaluation server and an intellectual property price evaluation client, and further comprises a parameter database, wherein the parameter database is stored in the intellectual property price evaluation server and stores enterprise cost expense profit data comprising technical intellectual property, identification intellectual property and corresponding subcategory cost expenses, the intellectual property price evaluation server receives an intellectual property value evaluation request sent by the intellectual property price evaluation client, the intellectual property value evaluation server inquires the enterprise cost expense parameter database of the enterprise client, classifies and sums the technical intellectual property and the corresponding subcategory cost expenses according to technical elements, classifies and sums the identification intellectual property and the corresponding subcategory cost expenses according to management elements, the intellectual property right value evaluation server calculates enterprise profit contribution amounts of the technical and identification intellectual property rights according to contribution rates of the technical and identification intellectual property rights selected and/or input by the intellectual property right price evaluation client to profits in an enterprise cost profit database, sums the total amount of the technical and identification intellectual property right cost fees and the enterprise profit contribution amounts to obtain intellectual property right asset prices, and the central processing server returns the intellectual property right asset prices to the intellectual property right price evaluation client.
Furthermore, the invention also provides a computer-readable storage medium, on which a computer program is stored which, when being executed by a processor, carries out the steps of the method as described above.
Furthermore, the present invention also provides an electronic device comprising a memory, a processor and a computer program stored on the memory and executable on the processor, wherein the processor implements the steps of the method as described above when executing the computer program.
The intellectual property value evaluation method, the evaluation system, the storage medium and the electronic equipment provided by the embodiment of the invention classify and sum the cost fees of the technical intellectual property rights and the corresponding subcategories thereof according to the technical elements, classify and sum the cost fees of the identification intellectual property rights and the corresponding subcategories thereof according to the management elements, calculate the enterprise contribution amount of the technical intellectual property rights and the identification intellectual property rights based on the contribution rate of the technical intellectual property rights and the identification intellectual property rights to the profits in the enterprise cost profit parameter database, and sum the total sum of the cost fees of the technical intellectual property rights and the identification intellectual property rights and the contribution amount of the enterprise profits to obtain the price of the intellectual property rights The invention reasonably considers the cost of the intellectual property right from the technical elements and the management elements and obtains the price of the intellectual property right by combining the enterprise profit contributions of the technical intellectual property rights and the identification intellectual property rights, thereby really reflecting the value of the intellectual property right, reflecting the independent innovation achievements of the enterprises, exciting the creation and application of the intellectual property rights, being convenient for the online realization of a computer and improving the convenience of the price evaluation of the intellectual property right assets.
The foregoing description is only an overview of the technical solutions of the present invention, and the embodiments of the present invention are described below in order to make the technical means of the present invention more clearly understood and to make the above and other objects, features, and advantages of the present invention more clearly understandable.
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Various other advantages and benefits will become apparent to those of ordinary skill in the art upon reading the following detailed description of the preferred embodiments. The drawings are only for purposes of illustrating the preferred embodiments and are not to be construed as limiting the invention. Also, like reference numerals are used to refer to like parts throughout the drawings. In the drawings:
fig. 1 is a schematic flow chart of an intellectual property value evaluation method according to an embodiment of the present invention;
fig. 2 is a block diagram of an evaluation system for implementing the intellectual property value evaluation method according to the embodiment of the present invention.
Detailed Description
Exemplary embodiments of the present invention will be described in more detail below with reference to the accompanying drawings. While exemplary embodiments of the present disclosure are shown in the drawings, it should be understood that the present disclosure may be embodied in various forms and should not be limited to the embodiments set forth herein. Rather, these embodiments are provided so that this disclosure will be thorough and complete, and will fully convey the scope of the disclosure to those skilled in the art.
It will be understood by those skilled in the art that, unless otherwise defined, all terms (including technical and scientific terms) used herein have the same meaning as commonly understood by one of ordinary skill in the art to which this invention belongs. It will be further understood that terms, such as those defined in commonly used dictionaries, should be interpreted as having a meaning that is consistent with their meaning in the context of the prior art and will not be interpreted in an idealized or overly formal sense unless expressly so defined herein.
Generally, enterprises must invest capital, technology and labor force to produce new technologies and intellectual property products, and establish management organizations, and business profits of enterprises are generated by combining various elements. The business cost expenses typically include a large portion of the plant cost, administrative expenses, financial expenses, sales expenses, and taxes, but the technical capital invests the least share of the business capital. According to this provision, of the four elements, if the technology is neutral and not updated, the labor, capital and management elements do not vary much, the cost shift to the selling price of the product should not vary much, their contribution can only be calculated in terms of cost or less. However, the contribution of the technical elements is not only reflected by the cost, but especially the contribution of the technology related to the patent is far more than the cost, and the cost of calculating the service such as application maintenance and agency is far less than the enough.
According to the 9 th regulation of the finance 2016 (accounting criteria for enterprises, No. 6-intangible assets), the expenses of the development stage of the qualified internal research and development projects of enterprises can be confirmed as intangible assets, but most technical intellectual property rights do not meet the specified intangible asset conditions, and the expenses of the development stage are difficult to separate from the expenses of research and development. Clause 12 states that intangible assets should be initially metered in terms of cost, the cost of outsourcing the intangible asset, including the purchase price, associated taxes and other expenses incurred in directly attributing the asset to its intended use. Article 13, self-developed intangible assets, the cost of which includes the total amount of expenditure that occurs from the fulfillment of the prescription to the attainment of the intended use; it is also specified that the already cost-intensive expenditure cannot be adjusted. Article 17 specifies intangible assets with limited life span, whose amortization amount should be systematically amortized over life span. The rule does not allow the development cost which is charged with the loss and the benefit in the current period to be adjusted as the cost of the patent right, does not reflect the real value of the intellectual property right, does not reflect the independent innovation result of the enterprise, and is not beneficial to the independent innovation of the enterprise.
According to intellectual property charging standards and market investigation, the official charge, the retrieval charge and the agency charge of the invention patent in China are 1 ten thousand yuan on average, the annual charge of 1200 yuan is maintained every 4-6 years, and the value of the patent right of national industrial enterprises in China in 2017 is only 43.27 million yuan calculated according to the standard. In 2016 years in China, the layout design registration amount of enterprises and personal integrated circuits reaches 1788 pieces, the cost is 1292 ten thousand yuan calculated according to 1000 yuan of registration fee and 3000 yuan of agent fee of each piece; 2017, the copyright registration of the national enterprise computer software reaches 56.79 ten thousand, the cost is 7.10 million yuan calculated according to the application fee of 250 yuan and the agency fee of 1500 yuan. Under the condition of not considering intellectual property amortization, the total cost of the three types of technical intellectual property rights is only 50.50 billion yuan calculated according to the data, and obviously, the method does not meet the reality of scientific and technological innovation achievements of industrial enterprises with scales more than China.
Therefore, the embodiment of the invention provides an intellectual property value evaluation method, which adopts a cost and expense analysis method of product profit and calculates the occupation ratio of the technology to the four elements of investment, management and labor by classifying the cost and expense of the four elements of technology, investment, management and labor. Specifically, the cost fees of the technical intellectual property rights and the corresponding subcategories of the technical intellectual property rights are classified and summed according to the technical elements, the cost fees of the identification intellectual property rights and the corresponding subcategories of the identification intellectual property rights are classified and summed according to the management elements, enterprise profit contributions of the technical intellectual property rights and the identification intellectual property rights are calculated based on the contribution rates of the technical intellectual property rights and the identification intellectual property rights to profits in an enterprise cost profit parameter database, and the intellectual property asset price is obtained by summing the total cost fees of the technical intellectual property rights and the identification intellectual property rights and the enterprise profit contributions.
Fig. 1 schematically shows a flow chart of an intellectual property value evaluation method of an embodiment of the present invention. Referring to fig. 1, the method for evaluating intellectual property value provided by the embodiment of the present invention specifically includes steps S11 to S15, as follows:
s11: and the intellectual property value evaluation server receives an intellectual property value evaluation request sent by the intellectual property value evaluation client.
S12: the intellectual property value evaluation server inquires an enterprise cost expense profit parameter database of an enterprise client, classifies and sums the cost expenses of the technical intellectual property and the corresponding subcategories thereof according to the technical elements, and classifies and sums the cost expenses of the identification intellectual property and the corresponding subcategories thereof according to the management elements.
In this embodiment, the cost fees for the technical intellectual property rights include one or more of retrieval, agency, application, and maintenance costs for development of proprietary research and development or outsourcing of the technical intellectual property rights, research and development costs in enterprise management expenses subject, technical introduction costs, technical introduction and digestion costs, amortization costs for intangible assets formed by the intellectual property rights, depreciation costs for machine equipment software, and salary and welfare costs for research and development personnel in labor costs.
In this embodiment, the management element refers to a management cost obtained by deducting research and development costs, technical digestion costs, technical transfer and amortization costs, research and development staff wage and welfare, and depreciation costs of machine device software from enterprise management costs.
S13: and the intellectual property value evaluation server calculates enterprise profit contributions of the technical class and the identification class intellectual property according to the contribution rate of the technical class and the identification class intellectual property selected and/or input by the intellectual property price evaluation client to profits in the enterprise cost expense profit parameter database.
In this embodiment, the cost fee for identifying the intellectual property right includes one or more of an application maintenance cost for independently designing and forming or outsourcing the identification intellectual property right in the enterprise management fee, and a amortization cost for forming the intangible asset by the intellectual property right.
S14: and the intellectual property value evaluation server sums the total cost of the intellectual property of the technical class and the identification class and the contribution amount of the enterprise profit to obtain the price of the intellectual property asset.
S15: and the intellectual property value evaluation server returns the price of the intellectual property asset to the intellectual property price evaluation client.
The intellectual property value evaluation method provided by the embodiment of the invention solves the problems that the existing intellectual property price evaluation method is high in randomness, future market income value is not considered, and cost and profit analysis are lacked in the intellectual property price evaluation process.
Further, in the method for evaluating intellectual property value provided by the embodiment of the present invention, before step S11, the method further includes the following steps: and generating and displaying an enterprise technology class and identification class intellectual property cost expense dialog box and an enterprise profit contribution rate dialog box at the intellectual property price evaluation client so that a user can select or input cost expense and profit contribution rate data of the enterprise technology class and identification class intellectual property rights to be evaluated and corresponding subcategories thereof, visual interaction of intellectual property value evaluation is realized, and user experience is improved.
Furthermore, the method for evaluating the value of the intellectual property right provided by the embodiment of the invention further comprises the step of generating and displaying an intellectual property right value evaluation dialog box at the intellectual property right price evaluation client so as to display the price of the intellectual property right asset of an evaluation enterprise for a user, realize the visual display of the intellectual property right value evaluation and improve the user experience.
In the method for evaluating the value of the intellectual property right provided by the embodiment of the invention, the calculation of the contribution rate of the technical intellectual property right to the profit in the enterprise cost expense profit database can be realized through various schemes, and the method can be selected according to the actual conditions of enterprises, and specifically includes, but is not limited to, the following implementation modes:
the first method is as follows: calculating the contribution rate of the technical intellectual property rights to the profits in the enterprise cost fee profit database according to the proportion of the cost fees of the technical intellectual property rights in the total cost fees of the enterprise;
the second method comprises the following steps: calculating the contribution rate of the technical intellectual property rights to the profits in the enterprise cost expense profit database according to the technical excess share rate of the industry to which the enterprise belongs;
the third method comprises the following steps: the contribution rate of the technical intellectual property rights to the profits in the enterprise cost expense profit database is calculated according to the equity or investment proportion formed by the technical and intellectual property rights pricing and equity shares.
And fourthly, calculating the contribution rate of the technical intellectual property rights to the profits in the enterprise cost expense profit database according to the average value of the profit contribution rate values provided by the two parties of the asset transaction or the management parties.
In the method for evaluating the value of the intellectual property right provided by the embodiment of the invention, the calculation of the contribution rate of the identification intellectual property right to the profit in the enterprise cost expense profit database can be realized by the following specific implementation mode:
the contribution rate of the identified intellectual property rights to the profits in the enterprise cost fare profit database is calculated based on the proportion of the cost fare of the identified intellectual property rights in the total cost fare of the enterprise.
In this embodiment, for the industrial enterprise, the expenses related to the technical intellectual property in the management expenses include research and development expenses, new product development expenses (including payroll and welfare of research and development personnel), technical improvement expenses, technical introduction expense, depreciation of equipment software purchase (generally 5 years), and the expenses are usually one-time, generally account for the current benefits, and only the expenses for maintaining the application and agency service forming the intellectual property need to be amortized. Yangshuanying, published in 2009 accounting of China villages and towns enterprises in the text of research on high and new technology enterprise cost management methods, considers that research and development costs do not account for product costs, inevitably causes lower production costs of enterprises, product prices cannot fully compensate the research and development costs, and huge research and development costs for calculating income and loss inevitably erode enterprise profits. Therefore, it should allow the development expenses already accounted for in the current profit to be adjusted to the cost of intellectual property. To encourage original achievements and major breakthroughs, research expenses, development staff wage welfare, depreciation of instrument and equipment software purchases (typically 5 years) should be allowed to adjust into the cost of technical intellectual property rights. In order to encourage the trading of intellectual property, it is also necessary to allow the introduction of technology and the digestion and absorption of technology to be included in the cost of intellectual property to encourage the exchange of technology and the transfer of intellectual property. Because the new product development cost and the technical transformation cost are the expenses generated after the intellectual property rights are formed, the intellectual property rights cost is not added. Because the relation between the research and development fees, the technology introduction and consumption fees and the formation of the intellectual property rights is direct, and the fees occur every year, enterprises or industries apply for a stable number of intellectual property rights and possess a stable number of effective intellectual property rights every year, in order to reduce the complexity of accounting, the research and development fees, the technology introduction fees and the technology introduction and consumption fees in the current year can be used as the cost of the intellectual property rights, and the time lag effect between the research and development investment and the formation of the intellectual property rights is not considered. Meanwhile, the salary of the research and development personnel should be separated from the cost of the labor element, and the depreciation cost of the machine equipment, which should account for the cost of the technical element in the management cost, should be separated from the depreciation cost of the fixed asset of the capital element.
The management cost includes research and development cost, technology introduction cost and technology introduction and digestion and absorption cost related to the technology, the cost can form or buy the technical intellectual property rights such as patent rights, and the new product development cost and the technology improvement cost do not form the technical intellectual property rights and are used for the application of the intellectual property rights. The part of the management expense, which is obtained by deducting research and development expense, technology introduction digestion and absorption expense, self-research or outsourcing technology intellectual property cost, intangible asset amortization expense and machine equipment software depreciation expense, is the management expense of the management element in the four elements.
The technical elements include not only the cost of intellectual property of self-research or outsourcing technology and amortization cost of intangible assets, but also research and development cost, technical introduction and digestion cost, and the salary and welfare of research and development personnel and depreciation cost of machine and equipment software. In fact, research and development expenses have been considered both at home and abroad as the cost of intellectual property. The united nations released a new national economic accounting system SNA-2008 in 2009, and research and development expenditure was directly added to GDP as a contribution of patents. The national statistics office has issued 'the national economic accounting system of China' (2016) in 2017 with reference to SNA-2008, and brings scientific and technological activities such as research and development into intellectual property capital to form a total sum. The non-patent technology in the technical elements mainly refers to other technical intellectual property rights such as technical secrets, software copyrights, integrated circuit layout design exclusive rights and the like, but the technical secrets cannot form intangible assets, are difficult to account in accounting subjects and can only be included in research and development expenses of management expenses. Intellectual property rights such as trademarks and geomarks cannot be regarded as technical elements but as administrative elements.
Although the enterprise creates the enterprise or forms new production capacity in a total investment mode, the capital in the total investment is mainly used for fixed asset investment and mobile capital investment, the fixed asset investment mainly comprises production equipment and factory building investment, the mobile capital is mainly used for purchasing raw materials, paying for labor wage welfare, carrying out research and development, introducing technologies and the like, and the investment can be self-owned capital or bank loan can be used. The financial expenses are mainly interest and commission fees of bank loans or external loans, and the expenses constitute the expenses of investment elements, in addition to other fixed asset depreciation expenses, self-owned liquidity fund use cost and intangible land use right asset amortization expenses in management expenses after depreciation of machine equipment software is deducted.
The labor cost refers to the salary welfare of workshop workers and workshop managers after the salary welfare of scientific research personnel is deducted, and the salary welfare of research personnel should be added into the cost of technical elements. From accounting, the four categories of factors are shown in Table 1 below in comparison to the cost of the business.
TABLE 1 capital, technology, labor, management four categories of factors contrasted with cost of the enterprise
The price of the intellectual property assets of a certain enterprise is calculated, the financial data of the enterprise is checked, meanwhile, the financial data of the industry and even all enterprises are referred, and the profit contribution rates of intellectual property rights with different functions and types are distinguished. Golden jade, honeycomb, Chengjingzuan, Chenjin translation, Rich Ruiz Geti 2008's book of intellectual property equity price and price of enterprises, according to the international prevailing LSLP (license's Share on license's Profit) principle, the Profit proportion of the four elements of capital, organization, labor and technology in the enterprise Profit is 1/4 respectively, and the technical contribution rate is 25% in general. The price of the technology introduced by developing Chinese such as India and the like is analyzed by the industry development organization of the United nations, the profit sharing rate of the technology is considered to be reasonable, the value of the intellectual property right, especially the price-overflowing effect of the intellectual property right on products, is not comprehensively reflected in the cost analysis of the four-element cost, and the method for evaluating the asset value by utilizing the future profit capacity of enterprises is required because the accounting profit is a good expression of the asset value of the enterprises. In fact, the contribution of management, capital, technology and labor to enterprise profit differs, mainly reflected by manager shares, capital shares, technical and intellectual property shares and employee shares, which are the main manifestations of each element's contribution, although the equity will often change, roughly the actual contribution share of the four elements. Although technical intellectual property, particularly patent technology, is expressed in terms of shares or funding, its contribution to profit is realized by monopoly of patent rights to generate excess profit. But assuming theta is the intellectual property excess share rate, which can also be called the contribution rate of the intellectual property net profit or the premium rate, the ratio of the intellectual property total cost plus the intellectual property overflow net profit to the sales income should be equal to the intellectual property licensing rate delta corresponding to theta, as shown in the following formula.
By searching an empirical general diagram of the technical excess share rate through multiple tests, the excess share rate of the technical intellectual property rights of the industrial enterprises with the scale of more than 2017 in China is 15.65%, and the corresponding permitted rate is 2.3949%.
For simplicity of explanation, the method embodiments are described as a series of acts or combinations, but those skilled in the art will appreciate that the embodiments are not limited by the order of acts described, as some steps may occur in other orders or concurrently with other steps in accordance with the embodiments of the invention. Further, those skilled in the art will appreciate that the embodiments described in the specification are presently preferred and that no particular act is required to implement the invention.
Fig. 2 is a schematic structural diagram of an evaluation system of the intellectual property value evaluation method according to an embodiment of the present invention. Referring to fig. 2, the evaluation system of the intellectual property value evaluation method of the embodiment of the present invention includes an intellectual property price evaluation server 10 and an intellectual property price evaluation client 20, and further includes a parameter database 30 stored in the intellectual property price evaluation server 10 and storing enterprise cost profit data including technical-class, identification-class intellectual property rights and corresponding subcategory cost fees, the intellectual property price evaluation server 10 receives an intellectual property value evaluation request sent by the intellectual property price evaluation client 20, the intellectual property value evaluation server 10 queries the enterprise cost profit parameter database of the enterprise client, classifies and sums the cost fees of the technical-class intellectual property rights and corresponding subcategories thereof according to technical elements, classifies and sums the cost fees of the identification-class intellectual property rights and corresponding subcategories thereof according to management elements, the intellectual property value evaluation server 10 calculates enterprise profit contributions of the technical class and the identification class intellectual property according to contribution rates of the technical class and the identification class intellectual property selected and/or input by the intellectual property price evaluation client 20 to profits in an enterprise cost profit database, sums the total technical class and identification class intellectual property cost fees and the enterprise profit contributions to obtain intellectual property asset prices, and the central processing server 10 returns the intellectual property asset prices to the intellectual property price evaluation client 20.
For the system embodiment, since it is basically similar to the method embodiment, the description is simple, and for the relevant points, refer to the partial description of the method embodiment.
The intellectual property value evaluation method and the intellectual property value evaluation system provided by the embodiment of the invention classify and sum the cost fees of the technical intellectual property rights and the corresponding subcategories thereof according to the technical elements, classify and sum the cost fees of the identification intellectual property rights and the corresponding subcategories thereof according to the management elements, calculate the enterprise profit contributions of the technical intellectual property rights and the identification intellectual property rights based on the contribution rate of the technical intellectual property rights and the identification intellectual property rights to the profits in the enterprise cost profit parameter database, and obtain the intellectual property asset price by summing the total cost fees of the technical intellectual property rights and the identification intellectual property rights and the enterprise profit contribution amount, thereby solving the problems that the intellectual property cost price evaluation method is unscientific in the prior intellectual property price evaluation method, has large randomness, does not consider future market income value, is difficult to realize online, and can not stimulate enterprise independent innovation, the intellectual property asset price evaluation method reasonably considers the cost expense of the intellectual property from the technical elements and the management elements, obtains the intellectual property asset price by combining the enterprise profit contributions of the technical and identification intellectual property rights, can truly reflect the value of the intellectual property rights, reflects the independent innovation achievement of the enterprises, stimulates the creation and application of the intellectual property rights, and is also convenient for developing the online objective intellectual property asset price evaluation.
Furthermore, an embodiment of the present invention also provides a computer-readable storage medium, on which a computer program is stored, which, when being executed by a processor, implements the steps of the method as described above.
In this embodiment, the modules/units integrated by the evaluation system of the intellectual property value evaluation method may be stored in a computer-readable storage medium if they are implemented in the form of software functional units and sold or used as independent products. Based on such understanding, all or part of the flow of the method according to the embodiments of the present invention may also be implemented by a computer program, which may be stored in a computer-readable storage medium, and when the computer program is executed by a processor, the steps of the method embodiments may be implemented. Wherein the computer program comprises computer program code, which may be in the form of source code, object code, an executable file or some intermediate form, etc. The computer-readable medium may include: any entity or device capable of carrying the computer program code, recording medium, usb disk, removable hard disk, magnetic disk, optical disk, computer Memory, Read-Only Memory (ROM), Random Access Memory (RAM), electrical carrier wave signals, telecommunications signals, software distribution medium, and the like. It should be noted that the computer readable medium may contain content that is subject to appropriate increase or decrease as required by legislation and patent practice in jurisdictions, for example, in some jurisdictions, computer readable media does not include electrical carrier signals and telecommunications signals as is required by legislation and patent practice.
The electronic device provided by the embodiment of the invention comprises a memory, a processor and a computer program which is stored on the memory and can run on the processor, wherein the steps in the intellectual property value evaluation method embodiments are realized when the processor executes the computer program. Illustratively, the computer program may be partitioned into one or more modules/units that are stored in the memory and executed by the processor to implement the invention.
The electronic device may be a desktop computer, a notebook, a palm computer, a cloud server, or other computing device. The electronic device may include, but is not limited to, a processor, a memory. Those skilled in the art will appreciate that the electronic device in this embodiment may include more or fewer components, or combine certain components, or different components, for example, the electronic device may also include an input-output device, a network access device, a bus, etc.
The Processor may be a Central Processing Unit (CPU), other general purpose Processor, a Digital Signal Processor (DSP), an Application Specific Integrated Circuit (ASIC), an off-the-shelf Programmable Gate Array (FPGA) or other Programmable logic device, discrete Gate or transistor logic device, discrete hardware component, etc. A general purpose processor may be a microprocessor or the processor may be any conventional processor or the like that is the control center for the electronic device and that connects the various parts of the overall electronic device using various interfaces and wires.
The memory may be used to store the computer programs and/or modules, and the processor may implement various functions of the electronic device by running or executing the computer programs and/or modules stored in the memory and calling data stored in the memory. The memory may mainly include a storage program area and a storage data area, wherein the storage program area may store an operating system, an application program required by at least one function (such as a sound playing function, an image playing function, etc.), and the like; the storage data area may store data (such as audio data, a phonebook, etc.) created according to the use of the cellular phone, and the like. In addition, the memory may include high speed random access memory, and may also include non-volatile memory, such as a hard disk, a memory, a plug-in hard disk, a Smart Media Card (SMC), a Secure Digital (SD) Card, a Flash memory Card (Flash Card), at least one magnetic disk storage device, a Flash memory device, or other volatile solid state storage device.
Those skilled in the art will appreciate that while some embodiments herein include some features included in other embodiments, rather than others, combinations of features of different embodiments are meant to be within the scope of the invention and form different embodiments. For example, in the following claims, any of the claimed embodiments may be used in any combination.
Finally, it should be noted that: the above examples are only intended to illustrate the technical solution of the present invention, but not to limit it; although the present invention has been described in detail with reference to the foregoing embodiments, it will be understood by those of ordinary skill in the art that: the technical solutions described in the foregoing embodiments may still be modified, or some technical features may be equivalently replaced; and such modifications or substitutions do not depart from the spirit and scope of the corresponding technical solutions of the embodiments of the present invention.
Claims (14)
1. An intellectual property value evaluation method, characterized by comprising the steps of:
step S11: the intellectual property value evaluation server receives an intellectual property value evaluation request sent by an intellectual property value evaluation client;
step S12: the intellectual property value evaluation server inquires an enterprise cost expense profit parameter database of an enterprise client, classifies and sums the technical intellectual property rights and the cost expenses of the corresponding subcategories according to technical elements, and classifies and sums the cost expenses of the identification intellectual property rights and the corresponding subcategories according to management elements;
step S13: the intellectual property value evaluation server calculates enterprise profit contributions of the technical class and the identification class intellectual property according to contribution rates of the technical class and the identification class intellectual property selected and/or input by the intellectual property price evaluation client to profits in an enterprise cost expense profit parameter database;
step S14: the intellectual property value evaluation server adds the total cost of the technical intellectual property cost and the identification intellectual property cost and the enterprise profit contribution to obtain the price of the intellectual property asset;
step S15: and the intellectual property value evaluation server returns the price of the intellectual property asset to the intellectual property price evaluation client.
2. The intellectual property value evaluation method of claim 1, further comprising the following steps before the step S11:
and generating and displaying an enterprise technology class and identification class intellectual property cost expense dialog box and an enterprise profit contribution rate dialog box at the intellectual property price evaluation client so that a user can select or input cost expense and profit contribution rate data of the enterprise technology class and identification class intellectual property rights to be evaluated and corresponding subcategories thereof.
3. The intellectual property value assessment method of claim 1, further comprising:
and generating and displaying an intellectual property value evaluation dialog box at the intellectual property price evaluation client so as to display the intellectual property asset price of the evaluation enterprise for the user.
4. The intellectual property value assessment method according to any one of claims 1 to 3, wherein the cost expenses of technical intellectual property include one or more of search, agency, application, maintenance cost of proprietary research and development forming or outsourcing technical intellectual property, and research and development expenses in enterprise management expenses subject, technical introduction expenses, technical introduction and digestion expenses, amortization expenses for forming intangible assets of intellectual property, depreciation expenses of machine equipment software, and research and development staff salary and welfare costs in labor costs.
5. The intellectual property value assessment method according to any one of claims 1 to 3, wherein the management factors are management costs obtained by deducting research and development costs, technical digestion costs, technical transfer and amortization costs, research and development staff wage and welfare, and depreciation costs of machine equipment software from enterprise management costs.
6. The intellectual property value assessment method according to any one of claims 1 to 3, wherein the cost expenses for the identification class intellectual property rights include an application for the independent design of the formation of or outsourcing the identification class intellectual property rights, agents, maintenance costs and amortization expenses for the formation of intangible assets for the identification class intellectual property rights in the enterprise management expenses.
7. The method of claim 1, wherein the contribution rate of the intellectual property rights of the technical class to the profit in the profit database of the enterprise cost price is calculated according to the ratio of the cost price of the intellectual property rights of the technical class to the total cost price of the enterprise.
8. The method of claim 1, wherein the contribution rate of the intellectual property rights of technical class to the profits in the database of profits of enterprise cost is calculated according to the technical excess share rate of the industry to which the enterprise belongs.
9. The method of claim 1, wherein the contribution rate of the intellectual property rights of the technical class to the profit in the profit database of the enterprise cost is calculated according to the equity or investment proportion formed by the price entries of the technical and intellectual property rights.
10. The method of claim 1, wherein the contribution rate of the intellectual property right to the profit in the database of profit of the enterprise cost price is calculated according to an average value of contribution rate values provided by both parties of the asset transaction or the managing parties.
11. The method of claim 1, wherein the contribution rate of the intellectual property rights of the identification class to the profit in the profit database of the enterprise cost price is calculated according to the ratio of the cost price of the intellectual property rights of the identification class to the total cost price of the enterprise.
12. An evaluation system for realizing the intellectual property value evaluation method of claim 1, which comprises an intellectual property price evaluation server and an intellectual property price evaluation client, and is characterized by further comprising a parameter database, wherein the parameter database is stored in the intellectual property price evaluation server and stores enterprise cost expense profit data comprising technical intellectual property, identification intellectual property and corresponding subcategory cost expenses, the intellectual property price evaluation server receives an intellectual property value evaluation request sent by the intellectual property price evaluation client, the intellectual property value evaluation server inquires the enterprise cost expense parameter database of the enterprise client, classifies and sums technical intellectual property and corresponding subcategory cost expenses according to technical elements, classifies and sums up the identification intellectual property and corresponding subcategory cost expenses according to management elements, the intellectual property right value evaluation server calculates enterprise profit contribution amounts of the technical and identification intellectual property rights according to contribution rates of the technical and identification intellectual property rights selected and/or input by the intellectual property right price evaluation client to profits in an enterprise cost profit database, sums the total amount of the technical and identification intellectual property right cost fees and the enterprise profit contribution amounts to obtain intellectual property right asset prices, and the central processing server returns the intellectual property right asset prices to the intellectual property right price evaluation client.
13. A computer-readable storage medium, on which a computer program is stored which, when being executed by a processor, carries out the steps of the method according to any one of claims 1 to 11.
14. An electronic device comprising a memory, a processor and a computer program stored on the memory and executable on the processor, characterized in that the steps of the method according to any of claims 1-11 are implemented when the computer program is executed by the processor.
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