知识产权出资价值评估研究

发布时间：2018-06-05 08:31

本文选题：知识产权出资 + 价值评估　；参考：《华东政法大学》2011年硕士论文

【摘要】：近年来,知识产权对我国经济与社会发展的作用是明显的,而知识产权的出资作价是把无形资产转化为有效的经济资本的重要一环,从法律的角度上知识产权法中研究的评估重点不在于分析计算公式及方法上,而重点在于讨论的是评估特点、评估原则、评估条件以及影响特定知识产权评估价值的法律因素等。文章共三个部分,第一部分是对知识产权出资价值评估的界定,在对知识产权出资评估的范畴进行阐述后,比较分析了知识产权评估与无形资产评估、技术评估的异同,并提出知识产权出资价值评估所具有的三个鲜明的特点：是复杂性,二是严格的程序性,三是动态性；第二部分,从法律的视角分别审视专利权、商标权等不同知识产权出资价值的评估,将用做出资的知识产权当做一种“法权”而非普通经济学上的“资产”,研究知识产权在法律上的特点对评估方法和评估过程的影响；将知识产权评估与知识产权资本化的目的密切结合,即把知识产权出资价值的评估作为知识产权出资这一法律程序中的一个环节来研究,期望以此为知识产权资本化的顺利进行提供决策参考。第三部分本文在考察英国、美国、德国和日本公司法律制度关于知识产权出资价值评估规定的基础上,对我国知识产权出资价值评估的审查制度的立法现状进行比较法研究并提出了立法完善的建议,认为应当把我国外商出资企业法关于知识产权评估作价的规定与《公司法》统一起来；强调由统一、规范的验资机构进行验资并出具验资报告,使知识产权资本化步入规范化的轨道；并对专利权等知识产权的公示进行了建设性的意见,公司登记主管机关每年对企业年检时,必须对公司和外商出资企业作为出资资本组成部分的知识产权进行检验,公司和外商出资企业的年检报告必须体现接受出资的知识产权的运作情况。
[Abstract]:In recent years, the role of intellectual property to the economic and social development of our country is obvious, and the contribution and pricing of intellectual property is an important part of transforming intangible assets into effective economic capital. From a legal point of view, the focus of evaluation in intellectual property law is not on the analysis of formulas and methods, but on the characteristics and principles of evaluation. The evaluation conditions and the legal factors affecting the evaluation value of specific intellectual property rights. The first part is the definition of the value evaluation of intellectual property contribution. After expounding the category of intellectual property investment evaluation, the paper compares and analyzes the similarities and differences between intellectual property evaluation and intangible assets evaluation, technical evaluation. It also puts forward three distinct characteristics of the evaluation of the value of intellectual property contribution: complexity, strict procedure, dynamic nature, the second part, examining patent right from the angle of law, The evaluation of the contribution value of different intellectual property rights, such as trademark right, regards the intellectual property as a kind of "legal right" rather than an "asset" in general economics, and studies the impact of the legal characteristics of intellectual property rights on the evaluation method and evaluation process. The purpose of intellectual property evaluation and intellectual property capitalization is closely combined, that is to say, the evaluation of the value of intellectual property contribution is considered as a link in the legal process of intellectual property capital contribution. It is expected to provide a decision-making reference for the smooth progress of intellectual property capitalization. The third part of this paper is based on the study of the provisions of the corporate legal systems of the United Kingdom, the United States, Germany and Japan on the valuation of intellectual property contributions. This paper makes a comparative study on the current legislative situation of the evaluation system of the value of intellectual property investment in China, and puts forward some suggestions on how to perfect the legislation. Holding that the provisions of the Enterprise Law on Foreign-funded Enterprises concerning the valuation of intellectual property rights should be unified with the Company Law, and that the verification of capital shall be carried out by unified and standardized verification institutions and a capital verification report shall be issued, To make intellectual property capitalization into a standardized track, and to carry out constructive opinions on the publication of intellectual property rights such as patent rights, and when the company registration authority conducts annual inspections of enterprises, The intellectual property rights of companies and foreign-funded enterprises as part of capital contribution must be examined, and the annual inspection reports of companies and foreign-funded enterprises must reflect the operation of intellectual property rights that receive capital contributions.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91;D923.4

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