| 装备采购中的知识产权成本核算研究 |
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| 引用本文： | 李春龙,刘莹.装备采购中的知识产权成本核算研究[J].海军工程大学学报(综合版),2013(3):46-50. |
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| 作者姓名： | 李春龙 刘莹 |
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| 作者单位： | [1]海军装备部装备采购中心,北京100071 [2]中国民航航空电子有限公司,北京100086 |
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| 基金项目： | 国家社会科学基金军事学项目（12GJ003-119）. |
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| 摘 要： | 随着国防知识产权战略的实施，部队在知识产权保护工作方面有了长足的进步。文中在计算装备采购中的知识产权成本时提出了投入产出系数概念，并建立了科学系统的评价指标体系及指标参考分值，以对该投入产出系数进行计量，从而使得装备采购中的知识产权成本及在成本基础上得出的价格结果更加合理。
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| 关 键 词： | 装备采购 知识产权 成本核算 投入产出系数 |
Cost accounting of intellectual property rights in military equipment procurement |
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| Authors: | LI Chun-long LIU Ying |
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| Institution: | 1. Centre of Equipment Procurement, Navy Equipment Department, Beijing 100071, China 2. AVIC Avionics System Academy, Beijing 100086, China) |
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| Abstract: | Since the beginning of implementing the national defence strategy of intellectual property rights （IPR）, our army has made remarkable progress in the protection of IPR. The paper proposes the concept of input-output coefficients for calculating the costs of IPR in military equipment procure- ment and establishes the scientific index system and reference value standards to measure input-output coefficients, thereby making the costs of IPR in military equipment procurement more reasonable. |
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| Keywords: | equipment procurement intellectual property right （IPR） cost aecounting input-outputcoefficient |
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