What should be paid attention to in the use and management of intangible assets?

1. In the Company Law of People's Republic of China (PRC), the Regulations on the Registration of Registered Capital of Companies and the relevant provisions of the China Securities Regulatory Commission, the following issues should be paid attention to in intangible assets investment:

1. The contribution of intangible assets shall not exceed a certain proportion. When the company is established, the monetary contribution shall not be less than 30% of the registered capital, that is, the intangible assets shall not exceed 70% of the registered capital. When the company applies for listing, intangible assets (excluding land use rights, breeding rights, mining rights, etc. ) accounts for no more than 20% of its net assets at the end of the latest period;

2. There are certain restrictions on the form of intangible assets investment. That is, intangible assets must meet the requirements that they can be valued in money, can be transferred according to law, and shareholders are not allowed to contribute by credit, natural person's name, goodwill, franchise rights, etc.

3 involving non-patented technology, whether the technology is delivered to the company in a legal way, and whether there are obstacles for the company to use the technology;

4. If the investment is made by patent right or computer software copyright, attention should be paid to the remaining protection period, whether the third party is allowed to use it, and the impact on the company's operation;

5, such as patents, trademarks, technological achievements, etc. , it is necessary to clarify its ownership, that is, to explain whether it belongs to the job achievement;

6. The price should be evaluated.

Two. Contents of intangible assets management:

Intangible assets management is rich in content and involves a wide range of fields.

1, intangible assets management is divided into: macro management and micro management of intangible assets;

2. Intangible asset management is divided into manufacturer name management, patent management, trademark management, technical (commercial) secret management and domain name management according to the elements of intangible assets;

3. Intangible asset management is classified according to the stages of intangible asset formation: development and design stage management, right application stage management, right maintenance management and application management;

4. Intangible asset management is classified according to the function of intangible assets: internal management of intangible assets and external management of intangible assets;

5. Intangible assets management is divided into domestic management and international management by region;

6. No matter how to manage intangible assets, there should be specialized institutions and personnel in intangible assets management activities. The establishment and functions of intangible assets management institutions. The establishment and staffing of intangible assets management institutions is also one of the contents of intangible assets management.