与其他出资方式不同,技术出资的本质是权利出资而非成果出资,技术出资标的具有不确定性且公司只能虚拟占有,出资技术价值的判断具有很强的主观性和不稳定性,因此公司法有必要对技术出资进行特殊的规制。我国现有技术出资立法不但不能有效地保护当事人利益,而且成了技术出资的人为法律障碍。为了保证“知本”顺利资本化,有必要系统地构架我国的现物出资制度,在现物出资主框架下针对技术出资的特点作出相应的制度安排。 Different from other modes of investment, the essence of technology investment is the right of capital contribution rather than the result, the technology investment target is uncertain and the company can only have the virtual possession. The judgment of capital contribution has strong subjectivity and instability. Therefore, the company Law there is a need for special regulation of technology investment. The legislation of the existing technology investment in our country not only can not effectively protect the interests of the parties, but also becomes a legal obstacle to the technology-funded people. In order to ensure the smooth capitalization of “Zhuxi”, it is necessary to systematically structure the current investment system in our country and make the corresponding institutional arrangements for the characteristics of technology investment under the framework of the present investment.