Study On The Financial Management Of Intellectual Property Of National Scientific Research Institutes

Financial management of intellectual property rights is a new area of financial management promoted by the development of knowledge economy. With the deepening development of knowledge economy and economic globalization, intellectual property is increasingly becoming a strategic resource for national development and the core elements of international competitiveness, also as an important support of building an innovative country and the key of grasping the initiative of development. As an important part of national technology innovation,research institutes is the place of origin of our country intellectual property rights creation.Under the environment of being encouraged to innovate independently and transfer scientific research, Our research institutes must Confirm their financial management orientation of intellectual property according to different characteristics of their respective research projects and their results characteristics, Then establish scientific and perfect the financial management system aiming at creation, formation, operation and management of intellectual property rights, to promote scientific research outlays using benefit and intellectual property value maximization, to realize scientific management mode non-profit and profit-making target, to improve Comprehensive competition strength and the ability of independent innovation of research institutions. In recent years, with the formation of the national IP strategy, China’s institutes have paid more attention to the management of intellectual property rights, but because of inadequate attention to IP financial management, and restriction of the existing management system of accounting, leading to unsatisfactory status of the financial management of property rights, resulting in low efficiency of research funding, loss of intellectual property assets and so on. Financial management of intellectual property has become an important issue in many research institutes.According to the idea of "ask questions-analyze the problem-to solve the problem", this article starts from theoretical analysis, then propose the appropriate solutions. The specific content and the framework are as follows:PartⅠ, Introduction. Questions. Describes the necessary to strengthen the financial management of intellectual property under the development of knowledge economy, building of national innovation and sustainable development of institutes,describes the meaning and purpose of this study. Then introduces the status of domestic intellectual property study of financial managementand the idea,method of this article, innovation and weaknesses; PartⅡ, the basic theory of financial management of intellectual property for institute. Based on the intangible capital cycle theory, analyzes and explains the characteristic, goal and content of the financial management of intellectual property rights of institutes to search for measures to strengthen financial management in theory.The third part is about analysis of present status of the financial management of institute. Combing the specific status of institutes, analyzing the current achievements and shortcomings of intellectual property management,especially for common problems in-depth analysis,to lay the foundation for financial management solutions; Fourth part is that the specific measures and recommendations of enhancing the financial management of Intellectual Property of Institute.Based on the analysis of the second and third parts, propose the specific measures of building the financial management of intellectual property rights, strengthening the management of R & D funding, implementing the cost management of whole process of R & D projects,strengthening the value management of intellectual property.At present, people have widely recognized the importance of financial management on intangible assets such as intellectual property, but research about intellectual property is mainly focus on management,there is little research for the financial management of intellectual property. And this article from a financial management point of view, combines features and present situation of the financial management of intellectual property for institutes and research the method of strengthening financial management of intellectual property rights during the financial operations,propose several suggestions and specific measures of strengthening financial management of intellectual property rights and improving the performance of the research funding. Inadequacies about this article is that it is difficult to find the specific data and indicators to verify and analyze because of the confidentiality of research activities and intellectual property rights. Therefore,detailed quantitative analysis has not been completed for the cost,expenses and performance assessments during research,delevopment and operating process of intellectual property. In addition, because my knowledge is limited, it is impossible to ensure absolute precision of this article, it’s still need to be further discussed and consulted in theory. I’m looking forward to getting your support,criticism and correction.