摘要
通过对公司法上出资适格理论的反思 ,指出其内在的局限。由于知识产权在推动经济发展方面日益重要 ,因此知识产权资本化已成为不可抗拒的趋势。然而知识产权出资毕竟不同于现金或实物出资 ,为此对下列问题予以深入分析、探讨 ,即特殊的出资方式 ;资本份额的确定原则和比例限制 ;价值易变性的处理。最后对知识产权股东的有限责任予以修正 ,做到既不影响这类股东投资的积极性 ,又能确保安全价值的实现。
By reviewing investment qualification theory in corporate law, its i ntrinsic defects are revealed. Since intellectual property become increasingl y important in pushing economic development nowadays, capitalization of in tellectual property has become irresistible tendency. For intellectual proper ty investment is different frorn cash or goods investment. Several problems ar e deep analyzed and studied, namely, special investment way, discipline of affi rming share, the control of share proportion, the arrangements on value instab ility. Finally limited liability of intellectual property shareholders should be adjusted so that both investment desire and the achievement of safet y value can't be affected.
出处
《巢湖学院学报》
2004年第1期36-41,共6页
Journal of Chaohu University