标准资产化及价值实现路径研究

摘要：

标准资产化及标准价值的实现有助于更好地释放经营主体的标准化活力，提高企业参与标准化的积极性，促进市场自主制定标准的优质发展与推广应用。本文在对企业、银行、会计师事务所、技术交易所等相关方调研的基础上，分析标准作为要素流动和交易、作为资产入账入表、作为标的物融资增信的可行性方向和路径，并提出推进标准资产化及价值实现的对策建议。

Abstract:

Standard assetization and standard value realization help to better unleash the standardization vitality of market entities, improve the enthusiasm of enterprises to participate in standardization work, and promote the application and development of market-driven standards. On the basis of investigation on relevant parties such as enterprises, banks, accounting firms, and technology exchanges, this paper analyzes the feasibility directions and paths of using standards as factors for flow and trading, as assets for entry into the financial statements, as subject matter for financing and credit enhancement, then proposes countermeasures and suggestions to promote the standard assetization and value realization.

基金项目：本文受国家市场监督管理总局科技项目“基于适用性的国内、国际标准转化指标体系的构建”（项目编号：2023MK036）资助。

作者简介：江平，研究生，工程师，研究方向为城市管理标准化。周勤，标准创新管理处副处长，研究方向为标准化创新与管理。