Is it necessary to evaluate how to determine the amount of self-created non-patented technology?

It can be determined and recorded according to the accounting standards and the research and development stage, but the CSRC basically does not recognize this piece. If listing is not involved, please confirm accordingly. If listing is involved, it is better to outsource. Non-patented technology can be funded at a fixed price in accordance with the Company Law and current evaluation practices. I have practiced. However, it is better for shareholders to control or recognize the same, so as to avoid conflicts.