Management measures:
Chapter I General Provisions
Article 1 In order to strengthen the management of intangible assets, prevent and timely detect and correct all kinds of errors and frauds in intangible assets business, protect the safety and preservation of intangible assets, improve the efficiency of the use of intangible assets and enhance the core competitiveness of the company, this system is formulated in accordance with relevant national laws and regulations and the Basic Standards for Internal Control of Enterprises.
Article 2 This system is applicable to the intangible assets business of the company and its subsidiaries.
Article 3 Intangible assets mentioned in this system refer to identifiable non-monetary assets that have no physical form and are owned or controlled by our company, that is, non-monetary assets that can be separated or separated from our company and sold, transferred, authorized, leased or exchanged with relevant contractual agreements, assets and liabilities, as well as assets derived from contractual rights or other legal rights.
Intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise, land use right and so on. Non-patented technology refers to the proprietary technology that the company intends to own permanently.
Article 4 This system regulates the custody, use and disposal of intangible assets. The development or purchase of intangible assets shall be implemented in accordance with the company's "Three Innovations" R&D management measures and the "Regulations on the Purchase of Intangible Assets".
Article 5 Basic requirements:
The procedures for the storage, use, protection, disposal and scrapping of intangible assets should be clear and strict; Amortization and reporting of intangible assets shall conform to the provisions of accounting standards.
Chapter II Division of Responsibilities and Authorization and Approval
Article 6 The business of keeping, using and disposing of intangible assets shall be divided according to post responsibilities, and incompatible posts shall be separated, restricted and supervised. Do:
(1) The positions of custody, use and disposal of intangible assets are separated from each other;
(2) Examination and approval of the disposal of intangible assets and the separation of senior management positions.
Article 7 The archives management department of the company is responsible for keeping all kinds of ownership certificates, legal texts, formulas, source program designs and processes. Ownership of intangible assets of a company. The legal department is responsible for protecting the rights and interests of intangible assets of the company.
Article 8 A company shall be equipped with qualified personnel to keep intangible assets. Personnel who keep intangible assets business should have good professional quality and professional ethics, and abide by the law.
Article 9 The contact of the company's core technology with intangible assets shall be authorized and approved, and it is strictly forbidden for unauthorized institutions or personnel to contact the company's core technology.
Chapter III Preservation and Protection of Intangible Assets
Article 10 The company shall designate personnel who have access to the patented technology and non-patented technology of the company, and sign a confidentiality agreement with them.
Article 11 Every time a person who has the right to contact the patented technology and non-patented technology of the company makes contact, the custodian shall register in the register, and record the contact person, contact time, duration, contact purpose and contact approver in detail.
Twelfth copies of patented technology and proprietary technical data must be kept by the technical department at the same time, and other personnel are generally not allowed to contact the full set of design drawings or data except the inventor or chief engineer or chief craftsman.
Thirteenth workshops, sections or stations that produce and process core technologies should be closed for management. Except for authorized and designated personnel, personnel who are not on the closed site are not allowed to enter the site. The entry and exit of authorized and designated personnel not in this field shall be strictly registered, and the name, reason, time, approver, departure time and duration of the entrant shall be recorded in detail. If it is managed by electronic access control system, the names of the contestants shall also be registered.
Article 14 Intangible assets stored or operated on computers shall strictly abide by the provisions of Chapter VI "Information System Security" of the Company's Information System Management Measures.
Article 15 A company's trademark shall be registered according to law, and the confidentiality management of trademark imprint shall be strengthened. Sign a confidentiality agreement with the trademark printing unit: after each batch of trademarks is printed, the impression should be taken back immediately and not left in the impression unit.
Article 16 Once anyone or unit is found to have infringed the intangible assets of the company, the legal department of the company shall, under the leadership of the general manager or the deputy general manager in charge, take the lead in setting up an investigation and handling team with the participation of the general manager's office, sales departments and other departments to investigate and collect evidence of the infringement of the intangible assets of the company, form a written investigation report and put forward countermeasures for safeguarding rights.
Article 17 A company shall regularly evaluate the advanced nature of intangible assets such as patents and proprietary technologies, increase investment in research and development, and promote technological upgrading.
Eighteenth at least at the end of each year, the intangible assets management department and the financial department shall inspect and analyze the intangible assets and predict their ability to bring future economic benefits to the enterprise. Inspection and analysis should include regular inspection of subsidiary ledger and general ledger of intangible assets, and timely analysis and adjustment of differences.
If there are signs that the intangible asset may be impaired, the impairment reserve shall be accrued according to the accounting policy of the Company for impairment reserve, and the impairment loss shall be confirmed.
Chapter IV Disposal and Transfer of Intangible Assets
Nineteenth according to the different disposal methods of intangible assets, take the following corresponding control measures.
(1) For the intangible assets that have expired and been scrapped normally, the Management Department shall fill in the Intangible Assets Scrapping Sheet, which will be scrapped and cleaned after being approved by the general manager of the company.
(II) For intangible assets that are abnormally scrapped before their service life expires, the intangible assets user department shall apply for scrapping, and after technical appraisal by the relevant management departments of the company, they shall be scrapped and cleaned up according to the prescribed procedures.
(3) For the intangible assets to be sold or invested, the relevant departments or personnel shall apply for disposal, and list the original price, amortized value, estimated service life, service life, estimated selling price or transfer price of the intangible assets, and then sell or transfer them after approval by the general manager of the company.
Twentieth intangible assets disposal price should be determined after the approval of the general manager. For the disposal of major intangible assets, it is necessary to entrust an intermediary agency to conduct asset evaluation.
The disposal of intangible assets shall be implemented in accordance with the relevant provisions of the company's fixed assets management system.
Article 21 Where the disposal of intangible assets involves the change of property rights, the formalities for the change of property rights shall be handled in time.
Article 22 After the leasing and lending of intangible assets is approved according to regulations, the management department shall handle it jointly with the financial department, and sign a contract agreement to stipulate the maintenance, tax payment obligation, rent, return period and other related matters during the leasing and lending of intangible assets.
Twenty-third of the disposal of intangible assets and rental, lending income and related expenses, timely accounting, keep a complete record.
Twenty-fourth internal allocation of intangible assets, it should fill in the internal allocation of intangible assets, and specify the name, quantity and allocation time of intangible assets. After the approval of the relevant person in charge, the distribution procedures should be handled in time. The value distribution of intangible assets shall be examined and approved by the financial department of the company.
Chapter V Supplementary Provisions
Article 25 The acquisition of land use right and patented technology by a subsidiary company shall be reported to the company for approval.
Twenty-sixth matters not covered in this system shall be implemented in accordance with relevant national laws, regulations, normative documents and the Articles of Association.
Article 27 The board of directors of the company shall be responsible for the interpretation of this system.
Article 28 This system shall come into effect as of the date of adoption by the board of directors of the company.
Pay attention to the accounting and management methods of intangible assets in global online schools