根据公司法的规定，股东可以以专利权入股，入股时应当办理专利权转让手续。但是，有的公司成立时，不是以专利权本身，而是以专利申请权或者专利使用权作为公司股份，这种现象在目前的实践中非常普遍，公司登记主管部门一般也予以认可。然而，这种做法真的合乎公司法的要求吗 According to the provisions of the Company Law, shareholders may hold their shares with the patent right, and they should go through the formalities for the transfer of the patent right when they enter into shares. However, when some companies are founded, they are not holding the patent right themselves, but taking the patent application right or the patent right as the shares of the company. This phenomenon is very common in current practice and generally recognized by the company registration authority. However, this practice is really in line with the requirements of the company law