CAJ | 학술논문

研究专利权在企业经营中的重要意义，不能不考虑我国目前的实际情况。盲目崇拜国外发展模式中“护城河”的概念，笃信专利权在防御外敌时起到的作用，容易误导我国中小企业的经营和发展。在目前中国知识产权保护的框架之内，拥有专利权的企业并不能就此高枕无忧，其所面临的挑战和风险依旧十分巨大，并因此造成了很多畸形的市场环境。财务人员在履行职责的同时，应当有效地认识到专利权所具有的风险性和其真正的价值大小。
연구전리권재기업경영중적중요의의，불능불고필아국목전적실제정황。맹목숭배국외발전모식중“호성하”적개념，독신전리권재방어외활시기도적작용，용역오도아국중소기업적경영화발전。재목전중국지식산권보호적광가지내，옹유전리권적기업병불능취차고침무우，기소면림적도전화풍험의구십분거대，병인차조성료흔다기형적시장배경。재무인원재리행직책적동시，응당유효지인식도전리권소구유적풍험성화기진정적개치대소。
How much patents contribute to the performance and the value of a business in China depends hugely on characteristics of our country. Economic moat, named by Warren Buffet, is not as powerful as we witness in the West in business operations and in market competitions for Chinese small and medium-size firms. Overestimation in patent defending power for patent holders is dangerous and misleading under domestic intellectual property right protection framework in China. Uncertainties and high risks associated with intellec- tual property right infringements lead to market failures and other problems. Accountants of current and poten- tial patent holders must realise and warn decision-makers these uncertainties and risks in patent value after commercialisation.