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当前科技、知识、信息成为生产的第一要素,这些生产要素在法律层面的变现形式是知识产权,知识产权在公司资产中占据的比例逐渐增大。但是知识产权的无形性决定其作为出资手段比一般的实体物更具复杂性,修订后的公司法仅仅回答了知识产权是否可以出资的问题,但是缺乏相关的配套制度。出于对接受知识产权出资的公司安全运行的考虑,必须要有一套科学合理、严密安全、切实可行的机制来保障知识产权资本的运行,对公司可能因接受知识产权投资而产生的危险进行防范。本文以知识产权出资为出发点,依据我国现行的法规,系统地分析了特别的投资形式—知识产权,并提出了合理的意见。
At present, science and technology, knowledge and information have become the first elements of production. The realization form of these factors of production is intellectual property and the proportion of intellectual property in the company’s assets gradually increases. However, the intangibleness of intellectual property determines that it is more complicated as a means of investment than the general entity. The amended company law only answers the question of whether intellectual property can be funded but lacks the relevant supporting system. For consideration of the safe operation of companies that accept intellectual property investment, it is necessary to have a set of scientific, reasonable, strictly safe and practicable mechanism to protect the operation of intellectual property capital and to guard against the possible risk arising from the company’s investment in intellectual property . Based on the intellectual property investment in our country, this paper systematically analyzes the special investment form - intellectual property rights and puts forward reasonable opinions according to the current laws and regulations of our country.