The Related Accounting Issues On Patent Right For High-tech Enterprise

Nowadays, when knowledge economy becomes more and more important, the high-tech industry, whose foundation is knowledge concentrated technology, has become the prop industry in the knowledge economical time, the main fountainhead for a nation or an area to gain long-term competition superiority and the propeller of the social economy's durative development. Patent right is a kind of monopolized or special right approved by law for inventors or alienee in definite term.Patent right is a very important production factor to produce value in high-tech enterprise. So how to weigh patent right value of the high-tech enterprise and establish one set of complete accounting methods systems has the extremely important theory significance and the future application value. However, the research on high-tech enterprise is at the starting stage at present, far from forming one set of recognized and practical theory methods. Although the theory and practice of intangible assets has become a focus in the field of financial accounting, there is little related to patent right accounting.The thesis starts with the theory basic of this research and introduces related conception of both High-tech enterprise and patent right. Then researches from the information disclosed in both stock market and figures from Beijing Statistic Bureau in the technology industry to inflect the statue of the patent right and the real condition of the accounting procedures of the patent right in the high-tech enterprise. Through the comparison of the recognition and measurement of patent right, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of patent right, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.