科技成果转化中国有无形资产管理的制度障碍与对策

The Institutional Problems and Countermeasures of National Intangible Assets Concerning Transformation of Scientific and Technical Achievement

在当代世界各国无形资产管理制度运行与保障体系内,形成了"基础研究任务与应用研究市场相结合为导向"、"纯粹市场导向"和"政府计划导向"三种促进科技成果转化模式。长期以来,中国科研活动与成果转化奉行"政府计划导向"模式,国有无形资产管理规范混同于国有资产管理制度之内,缺乏独立体系的管理机制,对科技成果转化形成了一种制度性障碍,导致中国技术类无形资产转化率低下。中国必须更新产权理论认知,构建独立的国有无形资产管理法律体系,才能消除科技成果转化的制度性障碍。

In the contemporary management system of intangible assets, there are three approaches ： the approach of the integration of fundamental research and application in the market, the approach of pure market and the approach guided by governmental plan. Because there exists the approach of governmental plan, national tangible asset rule applicable to national intangible asset and no independent management system to intangible asset for a long time in China, it is poor efficiency in respect of technological transformation. In order to eliminate Institutional barriers of transformation of scientific and technological achievements in China, we must update the knowledge of the theory of intellectual property and construct an independent legal system of intangible assets.