The Study About The Technological Achievements Of The Incentive Policies And Improvement With Accounting Perspective

Establishing the national policy system of incentive arrangements for theTechnology Transfer is an important modern business and society topic of widespreadconcerning, also is the China’s current economic restructuring and reform a major issueneed to be resolved. Although the establishment of Technology Transfer Incentivelegal environment has attracted domestic and foreign experts and scholars with theindustry’s attention， but few scholars research the system of national policiesencouraging scientific and technological achievements into the path, the effect andmethod from the accounting point of view. National policy system, not only withenterprises, research institutes micro research, related economic activities, but alsoaffect the credibility of the market mechanism and the establishment of mechanismsand the risk of property rights protection and the ultimate economic benefits of sharing.Therefore, scientific and technological research results into relevant national policiesstill have important theoretical and practical value.In accounting perspective, it is cost-effective from the perspective of business orother decision-making entities of technological innovation and technologycommercialization behavior. Summary the defect of reduce costs and improvescientific and technological achievements into technological accounting policies,achievements with income-related tax incentives,,equity-sharing system, analyzed thecauses, the paper of mostly theory, combined with case analysis, we improve ourcountry to promote scientific and technological achievements into a series ofincentives arrangements countermeasures.Technological achievements into activity with the participation of enterprises arealso integrated into the market is no longer a pure research activities, with theparticipation of enterprises are also integrated into the market. Therefore,transformation of scientific and technological achievements in need of legal protectionand incentives, sound legal system to protect the reasonable allocation of propertyrights, ensure fair sharing of benefits and effective technology in the conversion oflower risk and transaction costs, improve scientific and technological achievementsinto earnings. Among them, the accounting policy in recognition of intangible assets,the choice of measurement method, the disclosure of information, research anddevelopment funds of the financial management system and other factors is affecting the business of technology innovation and application of innovation market. Only thecontinuous improvement of the accounting policies and accounting policies to choosethe right company can continue to encourage enterprises to raise the level of scientificand technological achievements.