Research On Capitalization Of Intangible Assets About Agricultural Scientific And Technological Park

The growing trend of scientific and technological park in China is very powerful in recent years. Agricultural scientific and technological achievements and other intangible assets at parks have been widely and intensively applied. How to effectively play the role of intangible assets in the parks is the key whether the parks could sustain ably develop. The paper, focused on the widely existing phenomena that technological holders freely invest the scientific and technological achievements and other intangible assets to the parks, but could not form feasible operating mechanism for intangible assets, presents the optimal choice i.e. the technological holders' achievements are invested as capital in the parks to fulfill the truly combination of technology and economy.The paper applies the system analysis method to research the feasibility about the capitalization of intangible assets in the parks and other problems related to the capitalization. Firstly, the concepts of the agricultural scientific and technological park, and the intangible assets are defined, and the characteristic of agricultural intangible assets is analyzed. Secondly, aiming at the current situation of intangible assets investment in the parks, the shortcoming of the operation mechanism related to the intangible assets in the parks is analyzed. The theory basis about the capitalization of intangible assets is stated according to the economic theory of capital and revenue distribution, capital and economic effects. The paper presents the viewpoint that the capitalization of the intangible assets is the effective way to realize the sustainable development in the parks .The operation mechanism about the capitalization of the intangible assets is analyzed. Lastly further statements are presented about the property rights, value appraisal, risk and its prevention etc, in the parks.