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我国的专利法已经公布并于4月1日起施行。专利权制度时于四化建设,对于专利权的所有者和使用者有什么意义?专利权作为一项无形固定资产如何进行会计核算?就此谈一点粗浅看法。 (一)实施专利法的意义知识就是财富,技术就是资产。这一现代社会文明已被越来越多的人所认识。专利法,就是对发明创造提供保护的法律文件。是对知识、技术的一种法律认可。实施专利法,用法律的手段把企业和技术人员
China’s patent law has been announced and will come into effect on April 1. What is the significance for the owners and users of the patent right when the patent system is built in four modernizations? How can the patent right be regarded as an intangible fixed asset? (A) the meaning of the implementation of the patent law Knowledge is wealth, technology is the asset. This modern social civilization has been recognized by more and more people. Patent law is to provide legal protection for inventions and documents. It is a legal recognition of knowledge and technology. Implementation of the Patent Law, the use of legal means to enterprises and technical staff