Research On The Role Of Intermediary To Promote Scientific And Technological Achievements On Accounting Perspective

In the era of knowledge economy, science and technology has become theprimary productive force. But the premise of science and technology into practicalproductive forces is that it goes to successful conversion. Practice has proved thatScience and technology intermediary plays an important role when scientific andtechnological achievements go into practical productive forces process. However, inChina, People do not fully understand the role of science and technology intermediaryin the scientific and technological achievements, which played a role in promotingscientific and technological achievements and made some achievements. There arestill some problems that hinder its role into fully play. To study science andtechnology intermediary role in promoting the achievements and make suggestionshow to better play the role can not only enrich scientific and technologicalintermediary theory, but also promote the development of China’s science andtechnology intermediary and service better to improve the conversion rate of China’sscientific and technological achievements.On the basis of a summary of existing research literature, I define science andtechnology intermediary first in the paper. According to the participation in the activitiesof scientific and technological achievements, I divide science and technology intermediaryinto production class science and technology intermediary, transfer class science andtechnology intermediary and application of science and technology intermediary. And thenI focus on the accounting perspective to analyze the role of science and technologyintermediary. It includes reducing the risk of technological innovation, reducing thetransaction costs of scientific and technological achievements, guiding the flow of R&Dfunding and improving the scientific and technological development and investment inincome. This lays the foundation for the thesis. Then I mainly on accounting perspectivesummarize problems that hinder China to promote scientific and technologicalachievements into three types of science and technology intermediary and proposesuggestions to fully play for three types of science and technology intermediary in theachievements of the role of countermeasures. Suggestions for production of scienceand technology intermediary are to increase state funding and guide privateinvestment, establish a flexible budget accounting system and form productionplatform for cooperative scientific and technological achievements. Suggestions for transfer class science and technology intermediary are to establish an informationsharing platform, establish an information disclosure mechanism and risk preventionmechanism. Suggestions for application of science and technology intermediary are toexpand financing channels, promote the integration of the incubator and venturecapital and improve China’s capital market.