International Comparison And Study On Patent Assets Valuation

With the quickly developing of the knowledge economy, intangible assets which regards Intellectual Property as its core has become an important form of social fortune, and play a more and more important role in the social production. In many high-tech enterprises, the form of capitalism with patent assets has changed into more essential and higher proportion. The deepning of the economic system reform lead to the setting-up of the market, annexation, investment, mortgage, bankruptcy, liquidation of the enterprises is increasingly frequent. The application and the theories of the intangible assets valuation become the crux of the assets valuation and the focus of all pelple attention in recent years. The primary method of this paper is comparison and study, summarize the backgound and advantage of every patent assets valuation mode at present, and illustrate the shortage and limitation on the patent assets valuation of our country, supply theoretic basis so as to use efficient mode of pattent assets valuation of developed countries for reference.The factors which influence valuation of a patent property is various, not only the application of evaluation method, but also include the judgement in law of principal part and objective part of patent, the valuation purpose of the patent property, patent property valuation standard and law environment of patent property valuation. Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form. Therefore, at last, the article gave some advice: China needs to increase patent evaluation of which the purpose is service management;valuation standards istablishment must harmonize with the International Valuation Standards and attach importance to the harmonization to the Accounting Standards and basic standards; patent infringement damages assessment and management services for the purpose of the patent assets assessment guidelines should be formulated with emphasis on the coordination of international assessment criteria; improve patent legislation on patent contribution and infringement of laws, recense the inapplicable laws and regulations continuously, increase the research of damage amends of patent infringement, establish a good patent funded environment, so as to promote the development of patent assets assessment.