Why patented technology is not intangible assets, but non-patented technology is intangible assets?

Patented technology also belongs to intangible assets and belongs to patent right. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.

There are three types of patents in China:

1, invention patent

The definition of invention in the first paragraph of Article 2 of the Detailed Rules for the Implementation of the Patent Law of China is: "Invention refers to a new technical scheme proposed for a product, method or its improvement."

The so-called products refer to all kinds of new products that can be manufactured in industry, including solids, liquids and gases with certain shapes and structures. The so-called method refers to the method of processing raw materials and making various products.

Invention patents do not seek technical achievements that can be directly applied to industrial production through practice. It can be a solution to a technical problem or an idea with the possibility of industrial application. However, this technical scheme or idea cannot be confused with simply putting forward a topic or idea, because a simple topic or idea does not have the possibility of industrial application.

2. Patent for utility model

The definition of utility model in the second paragraph of Article 2 of the Detailed Rules for the Implementation of the Patent Law in China is: "Utility model refers to a new technical scheme suitable for practical use for the shape, structure or combination of products." Like the invention, the utility model protects a technical scheme.

However, the scope of patent protection for utility model is relatively limited, which only protects new products with a certain shape or structure, and does not protect methods and substances without a fixed shape. The technical scheme of the utility model pays more attention to practicality, and its technical level is lower than that of the invention. Most countries' utility model patents protect relatively simple and improved technological inventions, which can be called "small inventions".

3. Design patents

The third paragraph of Article 2 of the Detailed Rules for the Implementation of the Patent Law of our country defines design as: "Design refers to a new design that is aesthetically pleasing and suitable for industrial application for the shape, pattern or combination of products, as well as colors, shapes and patterns."

Appearance design is obviously different from invention and utility model. Appearance design focuses on the designer's artistic and aesthetic creation of the appearance of a product, but this artistic creation is not a simple handicraft, it must be practical for industrial application.

In essence, design patents protect artistic creativity, while invention patents and utility model patents protect technical creativity; Although the design and utility model are related to the shape of the product, they have different purposes. The former aims to make the appearance of products beautiful, while the latter aims to make products with appearance solve a technical problem.

Extended data:

Economic globalization has improved the value of intangible assets. Economic globalization has promoted the profound adjustment of the world economic structure, making the importance of intangible assets increasingly prominent. This is manifested in the expansion of international market boundaries, the acceleration of factor flow, the reduction of trade barriers, the change of production organization forms and the innovation of sales models.

With these changes, intangible assets such as business reputation, corporate visibility and customer relationship have become more and more prominent. For example, the success of Wal-Mart depends largely on the establishment of business reputation and the optimization of marketing network. Under the background of economic globalization, the important role played by intangible assets is causing people to re-understand the value of intangible assets.

Economic globalization leads to the diversification of property organization forms, which requires effective management of intangible assets. Due to the expansion of market scope and the enhancement of market mechanism penetration, the transformation of property into capital has reached an unprecedented level, and the socialization of sporadic assets is unprecedented. Intangible assets are not only an important part of property, but also an important source of wealth creation.

Some local governments and institutions of higher learning in China expressly stipulate that when scientific and technological personnel start a scientific and technological enterprise, their technology shares can account for 70% of the total share capital of the enterprise. In some places, the park is regarded as the carrier of intensive management of various resources, including intangible assets, and the scattered assets are concentrated into capital, and then intensive management has achieved good results.

Baidu Encyclopedia-Patent Technology

Baidu encyclopedia-intangible assets

China * * * Production Party News Network-Wang Yuesen: Strengthen the management of intangible assets and create a new competitive advantage for the country.