无形财产出资法律问题研究

发布时间：2018-03-25 08:07

本文选题：无形财产　切入点：无形财产出资　出处：《西北大学》2011年硕士论文

【摘要】：我国目前所处经济环境是知识经济时代,无形资产的资本化能给社会带来巨大的经济财富,无形财产出资是其资本化重要体现之一。新《公司法》在立法价值上强调安全和效率之契合、法律强制与私法自由的平衡,侧重了公司信用从资本信用向资产信用转变。新《公司法》进一步扩大了无形财产出资范围和出资比例,鼓励了无形财产出资并为之提供法律上的保障。但是,新《公司法》对无形财产出资的规定笼统而概括,特别是具体出资过程中的规范不具有可操作性,导致股东、债权人及社会公众利益得不到应由的保障。针对上述问题本文运用法条分析法、案例分析法等理论方法,对股东无形财产出资的相关法律问题进行分析探讨,进而为完善我国无形财产出资法律制度提出对策。本文通过从会计学和法学角度界定无形财产概念出发,介绍无形财产出资的特征,并结合法律法规的规定总结无形财产出资的适格条件之后,重点分析了以无形财产出资过程的中的主要法律问题及实物操作中的实际情况,最后针对每个问题提出解决的建议和对策进而达到完善我国无形财产出资制度之目的。
[Abstract]:The current economic environment in China is the era of knowledge economy. The capitalization of intangible assets can bring huge economic wealth to the society. The contribution of intangible property is one of the important embodiments of its capitalization. The new Company Law emphasizes the harmony of safety and efficiency, the balance between legal compulsion and freedom of private law. The new Company Law further expands the scope and proportion of intangible property contribution, encourages and provides legal protection for intangible property. The provisions of the new Company Law on intangible property capital contribution are general and general, especially the norms in the process of specific capital contribution are not operable, leading to shareholders, The creditor and the public interest can not be protected by. In view of the above problems, this paper uses the method of law analysis, case analysis and other theoretical methods to analyze and discuss the relevant legal problems of intangible property contribution of shareholders. And then put forward countermeasures for perfecting the legal system of intangible property investment in our country. By defining the concept of intangible property from the angle of accounting and law, this paper introduces the characteristics of intangible property contribution, and summarizes the appropriate conditions of intangible property contribution according to the provisions of laws and regulations. This paper mainly analyzes the main legal problems in the process of intangible property contribution and the actual situation in the actual operation, and finally puts forward some suggestions and countermeasures to solve each problem so as to achieve the purpose of perfecting the system of intangible property investment in our country.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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