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Study On Patent Assets Valuation Methods And Applications

Posted on:2016-08-02Degree:DoctorType:Dissertation
Country:ChinaCandidate:D D ChenFull Text:PDF
GTID:1109330482978014Subject:Statistics
Abstract/Summary:PDF Full Text Request
With the implementation of SNA2008, the calculation of intellectual property products was being taken into consideration by more and more researchers. As an important part of the intellectual property products, patent was no longer listed separately, and was classified into a new asset classes-research and development (R&D) assets, which brought new opportunities for patent valuation.Based on the implementation of SNA2008,this paper explored the feasibility of patent assets valuation both in theory and in practice from the angle of R&D, referring to the experiences and practices of developed economies on valuation of patent assets, combined with the actual situation of China’s current national economic accounting system. Ultimately, it defined the scope, method and path of patent assets valuation, and valuated patent assets of industrial sector with existing data and analyzed the results, in order to advance the implementation of SNA2008 and provide some reference for patent assets valuation. The full text was divided into six chapters:As a starting point, the first chapter proposed patent assets valuation issue under the perspective of R&D, and conducted relevant research status review at home and abroad, with the purpose of laying the foundation for the comprehensive study below.The second chapter differentiated the concept of patent and patent-related concepts involved in the entire study, especially interpreted the logical relationship of the concept of patents and R&D under SNA in detail.The third chapter work was preparatory work for the implementation of the whole valuation, including caliber adjustment and classification criteria unity. In order to valuate patent assets under the perspective of R&D, patent classification criteria needed to be unified. Similarly, as known to all, R&D activities, as the research perspective of this paper, the data of which was acquired under the guidance of Frascati Manual (FM). Under the new accounting background, the caliber of R&D expenditure data acquisition needed to be adjusted, and the corresponding classification criteria also needed to be converted according to the recommendation of SNA2008. Therefore, the main content of this chapter was the conversion of patent classification, institutional sector undertaking R&D activities classification and other classifications related, as well as the adjustment of caliber of R&D expenditure data acquisition.The fourth chapter was patent assets valuation feasibility analysis under the perspective of R&D. It included four aspects:First, determine the scope of patent assets valuation according to the definition and classification of the patent in SNA, as well as the principles of economic interests; Second, discuss the appropriate valuation method for the specific range, and ultimately adopted the cost method to valuate patent assets, while R&D expenditure was considered as the cost of patents production; The third step was to discuss the viable path of valuation, taking into account the data acquisition and Cooperation between institutional sectors, analyzed the advantages and disadvantages of each path, and gave sources of data for each path; the fourth step was to design a series of auxiliary programs and supplemental information, including scientific and technological content of the revised survey, technical market-related patents statistics in order to ensure the accuracy of valuation.Chapter Ⅴ used the above theory for a pilot valuation of the patent assets of industrial sector in China, and analyzed the trial results simply. First, it selected industry classification statistics of China from 2007 to 2011 for later use, taking the consistency of caliber and the reliability of proforma results into account. Second, it gave different weights to different category of each dimension to complete the pre-processing of the data. Finally, patent assets of each major industry were estimated based on the above theory. Meanwhile, it made a simple analysis from the perspective of trend and structure, and gave more detailed explanation of the ratio of patent assets to total industrial added value.Chapter Ⅵ concluded the paper’s main conclusions, and pointed out the problems which still existed and needed to be solved in the future.The main innovation and contribution of this paper were as follows:First, the starting point was novel. Since the inception of SNA2008, this was the first time for the valuation of patent assets as a part of the R&D assets which was a new asset class in SNA2008.R & D expenditures capitalized this revision, The second was a detailed discussion of the differences between SNA2008 and FM regarding R&D statistical and classification standards, adjustment and conversion of the caliber and classification of institutional sector R&D expenditure data which was acquired under the guidance of FM. The third was to provide a new idea for capitalization of R&D expenditure. The work done in this paper was not only for patent assets valuation under R&D perspective, but also contained the discussion of the caliber and classification of R&D expenditure based on SNA2008, which provided more reference for the implementation of capitalization of R&D expenditure. Therefore, from the angle of the existing research stage, the work this paper had done actively pushed the implementation of SNA2008 forward, especially lay a good foundation for the capitalization of R&D expenditures and the unity of patent and intellectual property products in SNA2008.
Keywords/Search Tags:Valuation of Patent Assets, R&D, SNA2008
PDF Full Text Request
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