After analyzed the performance of the provision, this article proposed that giving consideration to equity and efficiency atthe same time would be fundamental principles to solve the problem of distribution; Ensuring the equity of right and obligation is thepremise to distribute the rights and interests fairly, and the dynamic balance of equity and efficiency is the reflection of the value oflegislation.%通过对专利权归属变化后的绩效分析,提出兼顾公平和效率是解决财政性资金资助的科研项目的专利权归属问题的基本原则:权利和义务对等是确保公平进行权益分配的前提,而寻求公平和效率的动态平衡是立法价值的根本体现.
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