Research On The Theory And Method Of Patent Assets Measurement In National Economic Accounting System

Technological innovation is the source of high-quality economic development,and intellectual property is the foundation of sustainable innovation.At present,China is changing from a big country of intellectual property introduction to a big country of intellectual property creation,and intellectual property work is moving forward from the pursuit of quantity to the improvement of quality.As an effective carrier of cutting-edge scientific and technological information,patents are the core of intellectual property products,an important starting point for implementing the innovation-driven development strategy,and the starting point and foothold of independent innovation.The creation,cultivation and statistical monitoring of high-quality and high-value patents will run through the entire process of building a strong intellectual property country and developing high-quality economy.However,the existing patent statistics and analysis are still limited to the quantitative level based on the assumption of homogeneity,which not only ignores the heterogeneity of technological innovation and the efficiency and effect of transformation and application of different patents,but also cannot be integrated into the national economic accounting system that takes value as a unified unit of measurement.This is not conducive to showing the full picture of patent development in an all-round way,but also blocks the possibility of joint analysis of patents and other economic indicators such as GDP and R&D expenditure.The latest international standard SNA(2008)and IPP handbook classify patents as productive fixed assets as R&D assets in intellectual property products,which lays the foundation for the comprehensive and systematic development of the measurement of patent assets in the national economic accounting system.Based on the theoretical guidance of SNA(2008)and IPP,and the situation of China’s patent system,and following the logical thinking of “relevant concept identification→theoretical basis sorting→flow measurement framework construction →stock measurement framework construction→multi-dimensional practical calculation”,this study proposes a patent asset measurement theoretical method system that is in line with international standards,deeply integrated into the national economic accounting system,fully taking into account the characteristics of patent assets,and comprehensively showing the formation and development of the flow and stock of patent assets.The detailed research content is divided into eight parts:The first part is the introduction.This part mainly clarifies the background and significance of the research,the research status and evaluation related to the measurement of patent assets,the research goals,contents,difficulties,ideas and methods,main innovations.The second part is the analysis of related concepts of the measurement of patent assets.This part refers to the international guidance manuals related to patent statistics,systematically explains the conceptual genealogy of patents,and summarizes the basic types and main characteristics of patents.On this basis,deeply analyze the concepts of patent assets,intellectual property assets,and intellectual property products and their relationship with each other,and consolidate the basis for the study of the theory and method of patent asset measurement.Further,clarify the concepts of the total value of newly-added patent assets and the stock of patent assets involved in the measurement of patent assets,clarify the relationship between these concepts,and clarify the boundaries and objects of patent asset measurement.The third part is to sort out the theoretical basis of the measurement of patent assets in the perspective of international standards.Based on clarifying the changes in the way patents are handled in different versions of SNA,and the theoretical guidance of SNA(2008)on the measurement scope and measurement methods of intellectual property products and R&D assets,combined with the commonality between patent assets and general intellectual property products and the particularity of patent assets,this part summarizes the basic ideas for the definition of the scope of patent asset measurement,the total value of newly-added patent assets and the construction of the patent asset inventory measurement framework.Further,based on the supplementary explanations of the IPP handbook on the measurement scope and measurement methods of intellectual property products and R&D assets,the architectural logic of the theoretical framework of patent asset measurement is condensed.On this basis,the insufficiency of SNA(2008)and the IPP handbook on the measurement theory and method of patent assets are summarized,and specific improvement ideas are constructed.The fourth part is the construction of the theoretical framework for the calculation of the total value of newly-added patent assets with high compatibility.Considering that China has a large number of patent assets of various types and has not expired,and the economic value of different patent assets is not comparable due to the characteristics of creativity and novelty,This part constructs a theoretical framework that can measure the total value of newly-added patent asset groups of various sizes based on the overall rather than sample perspective.This framework is compatible with multiple types and a large number of unexpired patent assets without losing the fine-grained technical information carried by each patent asset.Specifically,starting from clarifying the deduction context of patent assets in the national economy,this part elaborates and discusses various existing methods for measuring the value of patent assets,and compares the advantages,disadvantages,feasibility and reliability of estimation results of different methods,then choose the patent renewal model which has the highest feasibility and reliability and can measure the overall value of patent asset groups of various sizes as the basic method.Further,according to the characteristics of China’s patent system,taking into account the characteristics of different types of patent assets,improve the traditional patent renewal model from multiple dimensions such as expected return decay mode,value caliber,renewal feature prediction,etc.On this basis,a theoretical framework for measuring the total value of newly-added patent assets is formed.The fifth part is the construction of the theoretical framework for the measurement of dual-attribute patent assets stock,which is the fifth chapter of this study.Considering the essential difference between the stock of production-attribute patent assets and the stock of wealth-attribute patent assets measured from the perspective of production efficiency loss and economic value decay,this part constructs a theoretical framework for measuring the stock of dual-attribute patent assets in an all-round way by distinguishing the loss of production efficiency and the decay of economic value of patent assets.Specifically,by summarizing and sorting out the formation logic and mutual relationship of different attributes of patent assets stock,the general idea of patent asset stock measurement is extended.Taking the theoretical guidance of SNA(2008)and IPP as reference,combined with the relevant theories of capital measurement,and based on the actual characteristics of patent assets,parameters such as patent asset price index and retirement distribution function are set.Further,since patent assets take a long time from application to authorization,most of the patent assets have not been transformed and commercialized into the market during this period,and the probability of competing units imitating or developing more advanced technologies or design solutions is low,the production efficiency and economic value of patent assets generally do not show significant loss and attenuation.In view of this particularity of patent assets,this part proposes an age-efficiency function and an age-price function integrated into the distribution of the patent asset group’s authorization cycle.On this basis,a theoretical framework for the calculation of dual-attribute patent assets stock that fully integrates the characteristics of patent assets is formed.The sixth part is the actual measurement of China’s patent assets at the overall level.Based on the theoretical framework of patent asset measurement,this part systematically calculates and analyzes the new value of various patent assets independently developed by China and the stock scale of dual-attribute patent assets.Based on the calculation results,a quantitative investigation is made on China’s “patent bubble” which has attracted international attention.The empirical results show that: First,all parameters have passed the significance test,indicating that the inferred patent asset renewal probability and the actual patent asset renewal ratio fit well,which verifies the validity and rationality of the new value-added measurement framework of patent assets.Second,the stock of various types of patent assets conforms to the basic law of “total patent asset stock > productive patent asset stock > wealth-based patent asset stock” in the capital measurement theory,which verifies the rationality and reliability of the patent asset stock measurement framework.third,based on the age-efficiency function and age-price function integrated into the licensing cycle distribution of the patent asset group,the estimated age-price curve of the invention patent asset group and its expected return decay pattern show an inverse “S”-shaped decay pattern Consistent,the age-price curve of the utility model and design patent asset groups is consistent with the exponential decay pattern of their expected income decay mode,and the age-price of the three types of patent asset groups is always lower than the age-efficiency,which is consistent with the judgment of capital measurement theory about age-price less than age-efficiency.This also verifies the rationality and validity of the age-efficiency function and age-price function of the fusion authorization cycle distribution proposed in this paper.Fourth,from the perspective of the value of patent assets,it cannot be considered that there is a serious “patent bubble” in China,but the fact that there is a certain degree of “structural patent bubble” cannot be ignored.The seventh part is the actual measurement of China’s patent assets at the fine-grained level.This part applies the overall theoretical framework of patent asset measurement,based on the fine-grained attribute IPC code of each patent asset,selects patent assets in 9 strategic emerging industrial technology fields,and conducts systematic calculation and analysis to verify the compatibility of the overall theoretical framework.At the same time,it provides new materials for decision-making reference for China to accelerate the construction of a patent power,an intellectual property power and a world science and technology power.The empirical results show that: first,the new generation of information technology industry,new material industry and biological industry are the pillar industries for the expansion of the new value-added scale of patent assets in my country’s strategic emerging industries,but the main positions of the three are characterized by periodic replacement;second,the average annual growth rate of the new value-added scale of patent assets in the digital creative industry is as high as 37.01%,far ahead of other industries;third,the scale of productive patent assets in the new generation of information technology industry and digital creative industry grew the fastest,with an average annual growth rate of 42.38% and 48.10% respectively;fourth,the stock of productive patent assets accumulated by the new energy automobile industry and related service industries is the smallest;fifth,the total size of the stock of wealthy patent assets in the new-generation information technology industry,new material industry and biological industry accounts for more than 70%.The eighth part is the conclusion.This part briefly summarizes the conclusions of this study,and proposes directions for further research on the basis of explaining the limitations of the research.