Practice and Thinking of the New Law on Promoting the Transformation of Scientific and Technological Achievements -- From the Perspective of the Relationship between the Transformation of Scientific and Technological Achievements and the Supervision of State-owned Assets

On August 29, 2015, the 16th meeting of the Standing Committee of the 12th National People's Congress deliberated and passed the decision to amend the 1996 version of the law of the the People's Republic of China on promoting the transformation of scientific and technological achievements (hereinafter referred to as the law on promoting the transformation of scientific and technological achievements), which was formally implemented on October 1 of that year. The formal implementation of the new "Law on Promoting the Transformation of Scientific and Technological Achievements" marks a new era in the transformation of scientific and technological achievements and the use of intellectual property rights in my country. The scientific and technological achievements produced in universities and related scientific research institutes are "great".

Implementation Status of Transformation of Scientific and Technological Achievements in 1.

At present, our country attaches great importance to the transformation of scientific and technological achievements. The country hopes to transform and upgrade traditional industries through the power of science and technology, and cultivate new economic growth points to promote my country's economic development. It can be said that promoting the transformation of scientific and technological achievements is "the hope of the people and the dependence of the public". For this reason, our central and local governments have been sparing no effort. The 18th National Congress of the Communist Party of China established the concept of comprehensively implementing the innovation-driven development strategy, and pointed out the key role of scientific and technological innovation in improving my country's social productivity and overall national strength. In order to implement this policy, the State Council has successively issued several opinions on accelerating the development of science and technology service industry, several opinions on deepening the reform of system and mechanism and accelerating the implementation of innovation driven development strategy to promote the transformation of scientific and technological achievements, fully and comprehensively implement the innovation driven development strategy, and vigorously create a new situation of "mass entrepreneurship and innovation. In 2015, the National People's Congress made substantial amendments to the Law on Promoting the Transformation of Scientific and Technological Achievements, which was formally implemented on October 1 of that year.

In order to respond to the call of the Party Central Committee, the Shandong Provincial Government has also successively issued the "Implementation Opinions on Implementing the Guofa [2014] No. 49 Document, Accelerating the Development of the Science and Technology Service Industry" and "Regarding the Reform of the Science and Technology of the Provincial University Research Institutes" Notice of Opinions on the Use, Disposal and Income Management System ", in accordance with the principles of" encouraging innovation, benefit sharing, standardizing transparency, and tolerating failure, detailed regulations have been made on the use, disposal, and income of scientific and technological achievements, so as to mobilize the enthusiasm of scientific researchers for the transformation of scientific and technological achievements and speed up the transformation of scientific and technological achievements.

Generally speaking, the transformation of scientific and technological achievements in China is in an environment of obvious improvement. Through the promulgation of a series of policies and laws, the state has corrected the situation of policy fighting and confusion in various departments in previous years.

Innovation of the New Law on Promoting the Transformational of Scientific and Technological Achievements in 2.

Compared with the 96th edition of the Law on Promoting the Transformation of Scientific and Technological Achievements, the new Law on Promoting the Transformation of Scientific and Technological Achievements has made great innovations and improvements in the following three aspects:

1. Breaking down the institutional barriers to the use of scientific and technological achievements and intellectual property rights

The new Law on Promoting the Transformation of Scientific and Technological Achievements gives state-owned scientific research institutions and universities the right to independently decide on the use and disposal of scientific and technological achievements (see Article 18 for details), breaking the barriers of cumbersome procedures for the transformation of scientific and technological achievements in the past. In addition, the law stipulates that all income from the transformation of scientific research achievements shall be retained by the unit instead of being turned over to the state treasury (see Article 43 for details), to a certain extent, it also greatly improves the participation of scientific research institutions and universities in the transformation of scientific and technological achievements.

2, improve the reward system for scientific research personnel.

The new Law on Promoting the Transformation of Scientific and Technological Achievements raises the statutory minimum standard for transformation rewards from 20% of the net income from the previous transfer to 50% of the net income from the transfer, the permitted net income or the shares and the proportion of capital contribution acquired at the price. The unit may negotiate and agree with scientific researchers on the standard, amount (not lower than the legal standard) and time limit of reward and remuneration, and the agreement shall take precedence; the rewards and remuneration expenditures for the transformation of scientific and technological achievements are not limited by the total wages of the unit in the current year, and are not included in the total wages base of the unit (see Articles 43, 44, and 45 for details). These measures have realized The effective connection between the innovative labor of scientific researchers and their income.

3, reduce the market risk of the transformation of scientific and technological achievements.

The new Law on promoting the Transformation of Scientific and technological achievements mainly reduces the transformation risk from two aspects: risk compensation and promotion of financing. it mainly includes the state encouraging venture capital institutions to invest, setting up transformation funds or risk funds, and encouraging banking financial institutions and insurance institutions to provide professional financial support and insurance services for the transformation of scientific and technological achievements (see articles 35 to 39 for details).

3. Contradiction between Promoting the Transformation of Scientific and Technological Achievements and State-owned Assets Supervision

Although the central and local governments have formulated a series of policies and promulgated special laws to provide the necessary guarantee for the transformation of scientific and technological achievements, we must see that in the actual transformation of achievements, there are still some uncoordinated factors: science and technology The mouth is "going forward bravely" and constantly introducing encouraging policies; the state-owned capital is "strictly guarding against death" to avoid the loss of state-owned assets; some scientific research institutes are even more afraid of their hands and feet, worrying that they will make mistakes and take responsibility if they rush too fast.

1. The contradiction between the transformation of scientific and technological achievements and the loss of state-owned assets

In the current social practice, the main body of the transformation of scientific and technological achievements is often state-owned enterprises and institutions. The content of the transformation is mostly the scientific research results of scientific researchers, which belongs to the category of state-owned assets. The methods of transformation are usually transfer, licensing and technology investment. Wait. Scientific and technological achievements are job creation, and they need to be evaluated when they are transformed, and they will have value after evaluation. However, if the project is unsuccessful, the follow-up management is not good, and the enterprise goes bankrupt and liquidated, the loss of state-owned assets may occur at this time.

The preservation and appreciation of state-owned assets is the basic obligation of state-owned enterprises and institutions. The Law on State-owned assets of Enterprises and the interim regulations on the Supervision and Administration of State-owned assets of Enterprises also put forward the assessment objectives of maintaining and increasing the value of state-owned enterprises and institutions. Although the new Law on promoting the Transformation of Scientific and technological achievements has delegated the right to dispose of scientific and technological achievements, it still involves the requirement that state-owned assets need to be increased and preserved. The transformation of scientific and technological achievements is a process of coexistence of interests and risks. In actual operation, many leaders of scientific research teams will restrict their hands and feet in the transformation of scientific and technological achievements out of fear of the loss of state-owned assets.

2. The contradiction between the transformation of scientific and technological achievements and the lag of the state-owned assets supervision system.

In the actual process of the transformation of scientific and technological achievements, there is still the problem that the new policy is not in place. In the final analysis, the policy and system are not matched. The new policy to promote the transformation of scientific and technological achievements has come out, but the state-owned assets supervision system has not carried out the corresponding supporting reform.

First, although the new Law on promoting the Transformation of Scientific and technological achievements has delegated the power of examination and approval of investment in scientific and technological achievements to universities and scientific research institutes, after the examination and approval of the scientific and technological achievements has been completed, after the scientific and technological achievements have been transformed into equity, their management and disposal have returned to the state-owned assets management system, which needs to be managed and disposed of in accordance with the original procedures, authority and methods, in 2008, the National people's Congress formulated and promulgated the Law on State-owned assets of Enterprises, which regulates the state-owned assets of public institutions, but does not set up different regulatory measures for different assets, such as operating assets and non-operating assets, tangible assets and intangible assets. Third, matters such as the registration of property rights of state-owned assets and the filing of asset evaluation of central-level institutions are still under the actual control of the central financial department, scientific research institutes and universities are still in vain.

The serious lag of this system reform and management work has undoubtedly fundamentally hindered the pace of the transformation of scientific and technological achievements in our country.

3. The contradiction between the equity incentive system and the distribution of state-owned assets in the transformation of scientific and technological achievements.

Researchers are not only the creators of scientific and technological achievements, but also the backbone of the transformation of achievements. In order to promote the transformation of scientific and technological achievements, we must give full play to the subjective initiative of scientific research personnel and effectively coordinate the balance of interests between units and individuals.

In practice, we usually use the following ways to carry out equity incentive: ① the implementation of equity incentive in new companies derived from scientific and technological achievements, that is, the new company is jointly established by the holding units of scientific and technological achievements, the incentive personnel and social capital, and the scientific and technological achievements are included in the registered capital after evaluation and valuation; ② the implementation of equity incentive in existing companies, that is, after the evaluation of scientific and technological achievements, it will be transformed into a new equity incentive limited liability company in the form of increasing the registered capital.

However, in the process of incentives, it is inevitable to involve the distribution of state-owned assets. The distribution of state-owned assets is usually restricted by the State-owned Assets Law of the the People's Republic of China and the Interim Regulations on the Supervision and Administration of State-owned Assets of Enterprises, and must comply with certain The approval procedures also involve tax issues, and the subsequent equity changes still require transaction certificates issued by the property rights transaction department. According to the spirit of streamlining administration and delegating powers in the law on promoting the transformation of scientific and technological achievements, scientific research institutions can independently examine and approve the core technology of equity incentive and the key factors such as equity incentive scheme, which is in contradiction with the distribution of state-owned assets.

Resolution Mechanism of Contradiction between Transformation of 4. Scientific and Technological Achievements and Supervision of State-owned Assets

In order to resolve the contradiction between the transformation of scientific and technological achievements and the supervision of state-owned assets, the author believes that we should carry out our work from the following points:

1, the establishment of a reasonable evaluation system of scientific and technological achievements to be transformed.

According to the relevant provisions of the new law on promoting the transformation of scientific and technological achievements, scientific and technological achievements refer to the achievements with practical value produced through scientific research and technological development. The specific connotation of "practical value" has not been clearly explained. Due to the lack of a unified and specific explanation, the quality of the transformation of results is not high, the transformation of the market is mixed and so on. The author believes that "practical value" should refer to the value that meets the requirements of market development, can improve the level of social productivity, and has the value of follow-up test, development, application and promotion.

Therefore, for the scientific research achievements that want to be transformed, a more reasonable evaluation system should be set up. Before the transformation, the "practical value" of the scientific research achievements should be evaluated, and the experts in the field of scientific research achievements to be transformed should judge and screen, and the scientific research achievements that meet the conditions can be transformed. Thus to improve the success rate of transformation of scientific and technological achievements, reduce the risk of loss of state-owned assets.

2 improve the relevant legal system, build a new mechanism to protect the transformation of scientific and technological achievements

First of all, promote the reform of relevant systems. For example, in the "State-owned Assets Law", different regulatory methods should be established for operating assets and non-operating assets, tangible assets and intangible assets. Secondly, it is necessary to formulate a corresponding fault-tolerant mechanism. In the process of transforming scientific and technological achievements into products, risks and benefits are positively correlated. The greater the risk, the higher the benefits, but the greater the possibility of failure. There are very few people who can transform scientific and technological achievements into mature products. Therefore, if the supporting fault-tolerant mechanism is not introduced, it is difficult to mobilize the enthusiasm of scientific researchers for the transformation of scientific and technological achievements. Thirdly, in the supervision of state-owned assets, the preservation and appreciation of state-owned assets should be analyzed in detail. The state-owned assets after the transformation of achievements cannot be lost, and they need to maintain and increase their value. The author believes that such a requirement is necessary for a certain scientific research institute or university as a whole, but if it is a specific scientific research institute or university Such requirements are put forward for the transformation of scientific and technological achievements, it is inevitable that they are too stringent, which hinders the process of transformation of scientific and technological achievements. Finally, the national industry and commerce and taxation departments should also streamline administration and delegate powers. For example, when making equity changes in the process of equity incentives, the industry and commerce department can directly make equity changes based on the approval of scientific research institutes and universities on equity awards, without waiting for the transaction certificate issued by the property rights transaction department. The tax department should give preferential treatment to the individual income tax on equity incentives, relieve the pressure of scientific research personnel to pay taxes, and stimulate the enthusiasm of scientific research personnel to transform scientific and technological achievements.

3, the transformation of scientific and technological achievements of the main body of the internal improvement mechanism.

(1) Make preparations before the transformation of scientific and technological achievements

On the one hand, we must adhere to the real market demand-oriented, industry development and investment to match. This requires scientific research institutes and universities to enhance their sense of responsibility, conduct detailed research on the scientific and technological achievements to be transformed, clarify the market demand, and have a complete understanding of the scientific and technological achievements, analyze their life cycle, and choose the appropriate time to enter the market; on the other hand, we should adhere to the basic principle of clear ownership of property rights, and the definition and division of the property rights of scientific and technological achievements should comply with the relevant national regulations, avoid the overlapping of the company and the original unit service areas after the transformation of results, resulting in vicious competition.

(2) Improve the internal assessment mechanism

Scientific research institutes, universities, etc. should improve the internal assessment mechanism and establish a performance assessment system that is conducive to promoting the transformation of scientific and technological achievements. The transformation of scientific and technological achievements should be regarded as one of the internal management or innovative ability evaluation standards, and the establishment is in line with the transformation of scientific and technological achievements. Characteristic professional title evaluation, post management, assessment and evaluation standards, improve the income distribution incentive mechanism, and reward relevant personnel who have outstanding the transformation of scientific and technological achievements.

(3) Professionalization of the use of talents

Scientific research institutes and universities should encourage motivated researchers to work directly in equity incentive companies, which can not only reflect the confidence of researchers in their own research results, but also ensure that start-up companies have stable technical strength; at the same time, they must insist on letting professionals Do professional things and equip equity incentive companies with professional corporate management talents, so as to prevent scientific researchers from focusing on scientific research for a long time, not good at the disadvantages of enterprise management, let our researchers focus on scientific research, and better carry out the research of scientific research results after transformation.

"The law is not enough to be self-contained." Although the new "Law on Promoting the Transformation of Scientific and Technological Achievements" has many outstanding innovations compared with the old law, some provisions are still relatively general and cannot be directly applied, and there are still many in practice. Conflicts with other laws. Therefore, it is necessary for the relevant departments to refine the new Law on Promoting the Transformation of Scientific and Technological Achievements, and to improve the laws in conflict with the law, so as to seek a balance between the systems. Only in this way can we improve the application level of intellectual property rights in our country and help the transformation of scientific and technological achievements in our country to develop rapidly and steadily.