Patented technology is also an intangible asset and a patent right. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.

There are three types of patents in my country:

1. Invention patents

The definition of invention in Article 2, Paragraph 1 of my country’s "Patent Law Implementing Rules" is: : "Inventions refer to new technical solutions proposed for products, methods or their improvements."

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

An invention patent does not require that it be a technical achievement that has been proven in practice to be directly applied to industrial production. It can be a solution to a technical problem or an idea that has the possibility of industrial application. nature, but this kind of technical solution or idea cannot be confused with simply proposing a project or idea, because a simple project or idea does not have the possibility of industrial application.

2. Utility model patents

The definition of utility model in Article 2, Paragraph 2 of my country's "Implementing Rules for Patent Law" is: "Utility model refers to the shape and structure of a product. Or it may be combined with a new technical solution that is suitable for practical use. "Like an invention, a utility model protects a technical solution.

However, the scope of utility model patent protection is relatively narrow. It only protects new products with a certain shape or structure, but does not protect methods and substances without fixed shapes. The technical solutions of utility models pay more attention to practicality, and their technical level is lower than that of inventions. Utility model patents in most countries protect relatively simple and improved technical inventions, which can be called "small inventions."

3. Design patent

The definition of design in Article 2, Paragraph 3 of my country's "Implementing Rules for Patent Law" is: "Design refers to the shape and pattern of a product. Or the combination of color, shape, and pattern creates a new design that is aesthetically pleasing and suitable for industrial application."

There is a clear distinction between appearance design and inventions and utility models. Appearance design focuses on design. It is an artistic and aesthetic creation made by people on the appearance of a product. However, this artistic creation is not a simple handicraft. It must have practicality that can be applied in industry.

Appearance design patents essentially protect artistic ideas, while invention patents and utility model patents protect technical ideas; although appearance designs and utility model patents are related to the shape of the product, their purposes are not the same. Similarly, the purpose of the former is to make the shape of the product aesthetic, while the purpose of the latter is to make the product with the shape solve a certain technical problem.

Extended information:

Economic globalization has increased the value of intangible assets. Economic globalization has promoted profound adjustments to the world economic structure, making the importance of intangible assets increasingly prominent. This is highlighted by the expansion of market boundaries on an international scale, the acceleration of factor flows, the reduction of trade barriers, changes in production organization forms, and innovations in sales models.

With these changes, the role of intangible assets such as business reputation, corporate reputation, and customer relationships has become increasingly prominent. For example, Wal-Mart's success relies heavily on the creation of business reputation and the optimization of its marketing network. In the context of economic globalization, the important role played by intangible assets is causing people to re-understand the value of intangible assets.

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

Some domestic local governments and colleges and universities have expressly stipulated that when scientific and technological personnel establish scientific and technological enterprises, technical shares can account for 70% of the total equity of the enterprise.

In some places, parks are used as carriers for intensive management of various resources including intangible assets, and dispersed assets are concentrated into capital for intensive management, achieving good results.

Baidu Encyclopedia - Patented Technology

Baidu Encyclopedia - Intangible Assets

China Communist Party News Network - Wang Yuesen: Strengthen the management of intangible assets to build a country New competitive advantages