首页|技术性知识产权出资评估之现有机制与完善--以宁波GQY评估报告为基础

技术性知识产权出资评估之现有机制与完善--以宁波GQY评估报告为基础

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技术性知识产权出资评估,对于确认企业法人资格、保护股东与债权人的利益、维护社会经济秩序至关重要。因其评估对象与评估目的的特殊性,我们应寻求适合其特点的评估方法与评估程序。评估方法应以收益法为首选,成本法与市场法次之。评估程序应重点审查专利与技术秘密之权利状态,不仅要了解出资方的生产经营能力,也要了解被投资企业的各项情况。当前,我国在知识产权出资评估领域推行强制评估制度。在实践中,技术性知识产权不同于著作权、商标权、营业秘密等知识产权,对其运用强制评估存在很大弊端。针对非国有资产之技术性知识产权可尝试突破强制评估规定,适当放宽评估主体资格,尝试引入发起人或董事会协商作价机制。同时建立评估不实之法律救济与应对措施,强化评估主体的责任制度。完善知识产权出资评估体制,不仅应强化风险防范机制,也要为企业筹资与快速设立中小型企业的方便考虑。
Technical Intellectual Property Contribution Assessment Mechanisms and Its Perfection---Based on Ningbo GQY Assessment Report
Technical intellectual property contribution assessment is vital for that to confirm corporate qualifications,to protect the interests of shareholders and creditors,to maintain social and economic or-der.Because of the particularity of the object and purpose of the evaluation,we should seek assessment methods and evaluation procedures appropriate to it.Assessment methods should be preferred to the in-come approach,with the cost approach and market approach followed.Assessment process should focus on reviewing the state of the patent rights and technical secrets,not only to understand the production and management capacity of funders,but also the situation of the invested enterprises.At present,in the field of intellectual property contribution assessment in China,a mandatory assessment system is implemented. In practice,unlike intellectual property such as copyright,trademark,trade secret and other,there is a big disadvantage in use of mandatory assessment to technical intellectual property.For non-state-owned technical intellectual property,we may try to break the mandatory assessment requirements,to relax the qualification of assessment body appropriately,to introduce a negotiated price mechanism by the promot-ers and the board.We should establish the legal remedies and response system to untrue assessment to strengthen accountability to assessment body.To improve the intellectual property contribution assessment system,we should not only strengthen risk prevention mechanism,but also consider the facilities for en-terprises finance and to set up a small company quickly.

technical intellectual propertyintellectual property assessmentassessment systemle-gal remedies

李逸竹

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上海市虹口区人民法院 立案庭,上海 200083

技术性知识产权 知识产权评估 评估制度 法律救济

2014

江汉学术
江汉大学

江汉学术

CHSSCD
影响因子:0.505
ISSN:2095-5634
年,卷(期):2014.(2)
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