Compared to the investment in research and development in colleges and universities, compared to the state's investment in the transformation of results in colleges and universities, and compared to the market demand for high-tech in colleges and universities, technology transfer and transformation of scientific and technological achievements in China's colleges and universities is still a weak link in the entire chain of technology transfer and transformation. Since 2016, a number of national and local measures or regulations to promote the conversion of scientific and technological achievements in universities have been introduced one after another, which have played a positive role in encouraging universities and research institutes to engage in innovation and entrepreneurship, but there are still some problems that need to be further solved in the process of implementation.
        The proportion of income from the conversion of scientific and technological achievements has not fully taken into account the costs of universities. The state successively issued the "promotion of scientific and technological achievements transformation law" and "on strengthening the transfer of scientific and technological achievements of higher education institutions of several opinions" and other documents, put forward "three 50%", that is, "to technology transfer or licensing of the transformation of job scientific and technological achievements, should be transferred from the technology transfer or licensing of job scientific and technological achievements. Not less than 50% of the net income from the license shall be used for incentives", "If the transformation is carried out by investing in scientific and technological achievements, not less than 50% of the proportion of shares or capital contributions from the investment shall be used for incentives" and "If the transformation is carried out by investing in scientific and technological achievements, not less than 50% of the proportion of shares or capital contributions from the investment shall be used for incentives". "Personnel who have made major contributions to research and development and the transfer of scientific and technological achievements shall receive a share of awards not less than 50% of the total amount of awards." At the same time, it is clear that "after deducting the rewards and remuneration for the above-mentioned personnel, the proceeds from the transfer of results shall be used mainly for the work related to scientific and technological research and development and the transfer and transformation of results, and support the operation and development of technology transfer institutions".
        The tax burden is relatively heavy on the incentives for the transformation of scientific research personnel. In order to increase the enthusiasm of scientific researchers to transform their achievements, most of the incentives and remunerations for those who have made important contributions to the accomplishment and transformation of the scientific and technological achievements of their positions (except for the proportion of equity and investment) are in the form of cash (transfer), which is distributed directly to individuals. The management of technical intangible assets is not scientific. At present, at the level of national laws and regulations and in practice management, state-owned technology intangible assets are still managed in the same way as general business assets. Due to the problems of price appropriateness (it is not easy to form a fair price in the market) and object appropriateness (their value may fluctuate greatly in the face of different objects and market environment), the regulatory requirements of state-owned technology intangible assets are not compatible with the law of transformation of scientific and technological achievements. The construction of the service system for the transformation of achievements needs to be strengthened. The transformation of scientific and technological achievements is a systematic project, which needs the cooperation of universities, service organizations, enterprises and other parties to complete. However, at present, both national and regional technology trading platforms and technology transfer service agencies are not yet perfect, and cannot meet the needs of the transformation of scientific and technological achievements.