Study On The Methods And Application Of Measuring Patent Assets

The 2008 SNA replaces the "intangible fixed assets" in the 1993 SNA with"intellectual property products",and merges the "patent entity" of the non-productive assets originally classified as "intangible fixed assets" into the"research and development" item under the "intellectual property products" to become the "production assets" under the "fixed assets",and regards the patent agreement as the "production assets" under the "fixed assets".It is a legal agreement to be allowed to use R&D,and its purchase is deemed to be the acquisition of services or the acquisition of assets.This paper focuses on the measurement method and application of patent assets investment scale and patent assets inventory scale.Firstly,the concepts of patents and related terms derived from patents are systematically explained,and the multi-dimensional classification of patents and the evolution of patents processing methods in different versions of SNA are discussed.Secondly,the theory of patent assets measurement method is studied,mainly including explaining the patent flow context in economic transactions,and discussing in detail the measurement method of patent assets at the flow level,the measurement method of current patent output value and the measurement method of patent assets at the stock level.Thirdly,from the point of view of "commodity flow measurement method"proposed by IPP manual,this paper calculates and analyzes the investment scale of patent assets in Zhejiang Province based on the patent renewal model.The results show that the investment scale of patent assets in Zhejiang Province is increasing rapidly,from only 920,000 yuan in 1985 to 39.881 billion yuan in 2017.Invention patents are the main part of the investment scale of patent assets in Zhejiang Province,accounting for 60.38%on average.The largest growth rate is the fastest;based on the classification survey of the institutional departments of the holders,the enterprise sector has become the main sector of the investment scale of the patent assets held by individuals since 2011;based on the classification survey of the industrial departments,the investment scale of the patent assets in the secondary industry is the largest,accounting for 86.65%on average;and the investment scale of the patent assets accounts for the investment scale of R&D assets.The proportion of capital scale increased from 3.08%in 1985 to 32.22%in 2016.Fourth,based on perpetual inventory method,we calculate the stock size of Zhejiang's patent assets.The result shows that the patent assets of stock scale are similar to the flow scale in the development trend and the structure proportion of all kinds of patents.Finally,the whole paper is summarized and prospected.