摘 要：职务科技成果因为其国有资产属性难以得到转化，高校和科研院所作为成果转化主要场所，在职务科技成果混合所有制改革过程中却呈现差异化的改革成效。研究构建IAD框架对两者试点效果差异化原因展开分析，获得以下结论：行动情景内部，差异化的内生变量导致试点效果不同。高校内部形成明确分工和转化流程，改革形成强大合力。科研院所改革以临时成立的试点领导小组为主，规范性和执行性有待提高。高校采取的事前激励显著提高转化积极性。科研院所中部分参与者囿于身份特殊性无法获得股权激励，激励效果有限。高校改革属于自下而上的“基层首创”并触动顶层设计。科研院所改革属于自上而下的推动，获取的信息有限。在收益与成本关系上，高校部分成果有较大商业价值，转化收益具有可预见性。科研院所职务科技成果存量小，从事的是公益和基础性质研究，经济和社会效益不明显。研究提出以下建议：根据不同单位属性和成果类型，分类推进“混改”工作。发挥政策引导和市场配置资源作用，形成科学的“确权”程序、流程和比例。建立专业化转化服务平台，注重专业人才的培养。探索建立职务科技成果退出国有无形资产管理机制。

Abstract: The pilot scientific and technological achievements are difficult to transform in its state-owned assets. Colleges and research institutes are the main venues of the transformation of the achievements, but they have shown the difference in reform results. In this paper, the IAD framework is built, and analyzes the cause of this phenomenon, discovers the internal, differentiated endogenous variables in the action scenario lead to this phenomenon. Colleges and universities form a clear conversion process, and the reform power is huge. The reform of the Research Institute is mainly established by the pilot leading group, and the reform is not standardized. The prior encouragement of colleges and universities significantly improved the enthusiasm of transformation. Part of the participants in the research institutes are unable to obtain equity incentives, and the excitation effect is limited. College reforms belong to the "grassroots first creation" and touched the top floor design. The reform of the research institute belongs to the top-level drive, and the reform information obtained is limited. In the relationship between revenue and cost, the scientific and technological achievements of colleges have a larger commercial value. The research institute is engaged in public welfare and basic nature research, economic and social benefits are not obvious. The study proposed the following recommendations: Promote "mixing" work according to different unit properties and outcome types. Give full play to the role of policy guidance and market configuration resources, form a scientific procedure, process, and proportion. Establish a professional transformation service platform, pay attention to the cultivation of professional talents. Establish a mechanism to exit state-owned intangible asset management.

四川省社会科学研究“十三五”规划2020年度项目“乡村振兴战略下四川省产业发展的科技支撑作用机理及政策优化研究”(SC20ZT015)；四川省软科学研究计划项目“建设高水平创新联合体研究”(2022JDR0009)