1. What are intangible assets?
With the continuous development of science and technology, especially in the era of knowledge explosion, the production and application of intangible assets such as knowledge, skills, human capital and information make every enterprise put accelerating scientific and technological progress, intellectual property rights and strengthening intangible assets management in an important position. It is natural for modern enterprises to attach importance to intangible assets management.
What is intangible assets?
Intangible assets are identifiable non-monetary assets owned or controlled by enterprises, such as patent right, copyright, non-patented technology, franchise right, lease right, trademark right and land use right. These are the important foundations of enterprise competitiveness. Intangible assets are not fixed assets, but they do not include goodwill. Because the existence of goodwill is inseparable from the enterprise itself, it is unrecognizable, so it is not an intangible asset.
Second, the characteristics and standards of intangible assets
Characteristics of intangible assets:
Intangible assets have no physical form.
Intangible assets are dry non-monetary long-term assets.
Intangible assets are assets that enterprises use rather than sell.
Intangible assets have great uncertainty in creating economic benefits.
What conditions are met to meet the identifiability standard?
1. This asset is likely to flow into the enterprise because it has gained economic benefits for the enterprise.
2. The cost of this asset can be measured reliably.
3. It can be separated or separated from the enterprise and used for sale, transfer, license, lease or exchange alone or together with relevant contracts, assets or liabilities.
4. From contractual rights or other legal rights.
What are the contents of intangible assets?
(1) Patent right: The national patent authority grants the inventor or his assignee the exclusive rights to his invention and creation within the statutory time limit, including invention patent right, utility model patent right and design patent right.
(2) Non-patented technology: all kinds of technical knowledge and experience that are not known to the public and are adopted in production and economic activities, and are not protected by law at home and abroad.
(3) Trademark right: The trademark management department grants the trademark owner the exclusive right to protect his registered trademark by national laws.
(4) Copyright: the author's right to publish and distribute his works and creations in scientific research, literature and art according to law.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate in a certain area, or the right to sell a certain commodity, or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.
(7) Trade secrets: technical information and business information that are not known to the public, can bring economic benefits to the obligee, are practical, and are kept confidential by the obligee. Trade secrets include but are not limited to financial information, business data, business plans, investment projects, customer information, etc.
(8) Other intangible assets: such as land use rights and registered domain names.
Fourth, how to maximize the benefits.
1. Cash flow through patent transfer
Patents are the crystallization of inventors' wisdom. Through necessary legal procedures, the patent application right and patent right can be transferred, thus obtaining additional benefits.
2. Use patent license to obtain benefits.
General license, exclusive license or cross-license the patents of other companies, and charge a certain license fee to the licensee. In this way, the patent right can be in your own hands, and you can get benefits by letting others implement the patent.
3. Share in the form of patented technology.
Possession of core patented technology can be used as a bargaining chip for cooperative development, and technology shareholding is the most direct way to realize patent intangible assets.
4. Patent pledge loan.
Patent right is an intangible asset. Through the evaluation of patents, we can borrow from banks and other financial institutions or raise funds from investment institutions, which can solve the problem of capital shortage of innovative small and medium-sized enterprises to some extent.
5. You can get government rewards.
The state advocates scientific and technological innovation. As an important pillar of scientific and technological innovation, patents will give many rewards and subsidies to patent holders.
6. Patent Award
Using patents to award prizes can be said to be a good way to gain both fame and fortune. At present, national patent awards, provincial and municipal patent awards and group patent awards can not only gain honors, but also the bonus awards given by competent departments at all levels are a considerable amount, which also brings additional benefits to patents.
7. Enhance the added value of enterprise products.
Nowadays, many products are marked with "patented products" on the packaging, which can prevent others from infringing, on the other hand, it is easier to be recognized by customers, which invisibly increases the added value of products.
Verb (abbreviation of verb) enterprise-related certification
L, high-tech enterprise certification: enterprise income tax reduction 15%, which is also the application threshold for funded projects.
2. Certification of the implementation system of intellectual property standards: strengthen the standardized management of intellectual property rights and form the core technical guarantee.
3. Test reports of various technological innovations: reflecting the multiplication of enterprise value.
4. Industry standard certification: first-class enterprises do standards, second-rate enterprises do services, and third-rate enterprises do products.
5. The selection of the top ten or top 100 categories proves that it embodies the contribution and status of the industry and is the honorary asset of the company.
6.3A Credit certification: the entry threshold for bidding enterprises and the necessary credit certificate for export enterprises.
7. Establishing enterprise credit system: abiding by contracts and emphasizing credit, reflecting the enterprise's emphasis on the spirit of contracts and operating in good faith, is the honor of the company.
8. Industry qualification certificate: actively voice in the industry and accumulate corporate credit assets.
9.ISO management system (quality management, environmental management, occupational health and safety management) certification: the basic conditions for many enterprises to participate in market activities such as bidding and purchasing products.
6. What are the basic qualifications of an 6.IT company?
1, IT enterprise qualifications are mainly divided into two categories:
The first category is business qualifications, that is, the qualifications that enterprises must have to carry out business activities.
The second category is competence qualification, that is, the qualification to prove the technical and management ability or strength of an enterprise.
2, it enterprise qualification management qualification:
Software product certification and software enterprise certification: its main benefit to dry enterprises is tax preference, which actually includes four procedures: software copyright registration, software testing, software product registration and software enterprise certification.
CMM/CMMI and ISO9000: Effective Ways for Software Enterprises to Improve Management Level and Product Quality.
Identification of key software enterprises (identification of national key software enterprises)
Identification of high-tech enterprises
3.it enterprise qualification:
Information security management system standards ISO and IEC 2700 1
ISO and EC20000IT service management system standards
Information system engineering supervision qualification
Human resource capability maturity model
Cisco certified cooperation
Seven, intangible assets management should pay attention to the problem
(1) Strengthen the management of intangible assets rights and interests to prevent infringement. Small enterprises should apply for registered trademarks at home and abroad in time to protect their trademarks and prevent infringement. Therefore, enterprises should attach great importance to the rights and interests of intangible assets and strengthen protection.
(2) Strengthen the operation and management of intangible assets.
(three) equipped with specialized management personnel and improve the overall quality of personnel (learning intellectual property courses).
(4) Formulate relevant systems and incentive measures, strengthen the innovation and expansion of intangible assets, and do a good job in the cultivation and development of intangible assets.