医疗卫生机构科技成果作价投资的模式探索——以北京大学肿瘤医院为例

Exploration on the mode of investment of scientific and technological achievements in medical and health institutions:Taking Peking University Cancer Hospital as an example

目的针对医院科技成果作价投资的操作模式进行分析,以期为其它医疗卫生机构开展科技成果作价投资提供一定的借鉴和参考。方法本文分析了科技成果作价投资的起源及现行状况,以北京大学肿瘤医院为例,对科技成果作价投资模式进行深入的解析。结果研究发现医疗卫生机构科技成果作价投资包括签订作价投资协议、签订股东协议和公司章程、技术合同的登记认定及发票开具、递延纳税等几个关键环节,并对如何应用这一模式进行科技成果转化提出了几点建议。结论科技成果作价投资尽管实施过程繁琐、操作模式多样、股权归属难分,但优势极为明显。它能使技术资本和产业资本紧密结合,形成牢固、有效的技术联盟和多方利益共同体,更好地运用科技创新市场化动机,开展契合市场前景的前沿性研究。

Objective Analyze the operation mode of the valuation investment of scientific and technological achievements in hospitals,and provide a certain reference for other hospitals to carry out valuation investment in scientific and technological achievements.Methods This paper analyzed the origin and current situation of the valuation investment of scientific and technological achievements.Taking Peking University Cancer Hospital as an example,it made an in-depth analysis of the valuation investment model of scientific and technological achievements.Results The study found that the valuation investment of scientific and technological achievements in hospitals includes several key links such as signing the Valuation Investment Agreement,signing the Shareholder Agreement and the Articles of Association,the registration and identification of technical contracts,the issuance of invoices,and deferred taxation.And several suggestions on how to apply this model for the transformation of scientific and technological achievements were put forward.Conclusions Although the implementation process of scientific and technological achievements is cumbersome,the operation mode is diverse,and the ownership of equity is difficult to distinguish,the advantages are extremely obvious.It can closely combine technological capital and industrial capital,form a strong and effective technological alliance and a community of multiple interests,better use the market-oriented motivation of scientific and technological innovation,and carry out cutting-edge research in line with market prospects.