装备采购中的知识产权成本核算研究

Cost accounting of intellectual property rights in military equipment procurement

随着国防知识产权战略的实施,部队在知识产权保护工作方面有了长足的进步。文中在计算装备采购中的知识产权成本时提出了投入产出系数概念,并建立了科学系统的评价指标体系及指标参考分值,以对该投入产出系数进行计量,从而使得装备采购中的知识产权成本及在成本基础上得出的价格结果更加合理。

Since the beginning of implementing the national defence strategy of intellectual property rights （IPR）, our army has made remarkable progress in the protection of IPR. The paper proposes the concept of input-output coefficients for calculating the costs of IPR in military equipment procure- ment and establishes the scientific index system and reference value standards to measure input-output coefficients, thereby making the costs of IPR in military equipment procurement more reasonable.