摘 要

软件作为信息技术的灵魂，在5G时代下成为新旧动能加速转换和我国经济由高速增长阶段转向高质量增长阶段的核心动力。软件开发企业作为最大力度自主开发软件的企业在其中发挥着带动性的作用。在开发软件的过程中产生了大量的知识产权尤其是软件著作权，并最终以软件产品的形式销售出去。正确认识这个过程中知识产权与软件产品的关系，并进行合理恰当地计量，成为了一个亟待探讨的问题。

本文通过对行业领先的软件开发企业知识产权计量的现状研究，探讨其存在的问题并提出相应的对策，包括自主研发知识产权的研发支出计量、自主研发并销售的软件产品的定价方法以及自主研发的知识产权的后续计量三个方面。创造性地提出了软件开发过程知识产权与软件产品的融合性以及软件产品存在狭义成本与广义成本等观点。通过本文的研究，以期能够完善软件开发企业对于软件开发过程中涉及的关键计量，提升会计计量的可靠性和真实性，解决软件开发企业计量存在的各种问题。

关键词：软件开发企业；知识产权；软件产品；计量问题

Abstract

As the soul of information technology, software has become the core driving force for the accelerated conversion of old and new driving forces and the transformation of China's economy from high-speed growth stage to high-quality growth stage in the era of 5G.Software development enterprises as the largest independent development of software enterprises in which play a leading role.In the process of developing software, a large number of intellectual property rights, especially software Copyrights, are generated and eventually sold in the form of software products.It is an urgent problem to understand the relationship between intellectual property and software products and measure them properly.

This article through to the industry's leading software development present situation of the intellectual property measurement study, discuss the existing problems and put forward the corresponding countermeasures, including independent research and development spending on research and development of intellectual property rights measure, independent research and development, and sales of software product pricing method and independent research and development of the follow-up measurement in three aspects of intellectual property.It creatively puts forward the integration of intellectual property rights and software products in the process of software development and points out that there exist narrow and broad costs in software products.Through the research of this paper, it is expected to improve the key measurement of software development enterprises in the process of software development, improve the reliability and authenticity of accounting measurement, and solve various problems existing in the measurement of software development enterprises.

Key Words：software development enterprise；intellectual property；software product；measurement problems

目录

第1章 绪论 1

1.1 研究目的及意义 1

1.1.1 研究目的 1

1.1.2 研究意义 1

1.2 国内外研究现状 2

1.2.1 国外文献综述 2

1.2.2 国内文献综述 2

1.2.3 文献综评 3

第2章 知识产权会计计量相关理论基础 4

2.1 软件开发企业简介 4

2.2 知识产权的定义 4

2.3 软件产品 5

2.3.1 软件产品的定义 5

2.3.2 软件产品的特点 5

2.4 计量的基本假设和原则 5

第3章 软件开发企业知识产权计量的现状及问题 7

3.1 软件开发企业知识产权研发与生产费用 7

3.1.1 知识产权研发与生产费用的构成 7

3.1.2 知识产权研发与生产费用的分析 8

3.2 自主研发知识产权的研发支出计量存在的问题 8

3.3 自主研发并销售的软件产品定价方法存在的问题 9

3.4 自主研发知识产权的后续计量存在的问题 10

第4章 软件开发企业知识产权计量的改进策略 12

4.1 改进自主研发知识产权的研发支出计量存的对策 12

4.2 改进自主研发并销售的软件产品定价方法的对策 12

4.3 改进自主研发知识产权的后续计量的对策 14

第5章 结束语 15

参考文献 17

致谢 19