股东无形财产出资法律问题研究

【作者】 王建强；

【导师】 王丽萍； 吴建中；

【作者基本信息】 山东大学 ， 法律， 2006， 硕士

【摘要】 公司设立出资，包括货币出资和非货币出资。股东无形财产出资就是非货币出资的方式之一，是无形财产资本化运作的重要途径。无形财产出资的法律问题，不仅要取决于无形财产产权制度(如专利法、著作权法等)本身的规制，而且在各国法律体系中都是需要公司法律制度整合的。本文正是立足于现实经济生活，以我国现行无形财产制度和公司法律制度为基础，研究我国无形财产出资的法律问题。 本文分为四章。第一章是无形财产出资概述。对任何学术问题展开讨论的前提是对所要研究的对象进行清晰明确的界定，所以本章首先介绍了国内外立法和学术上关于无形财产概念和范围的各种观点，并在此基础上对本文研究的“无形财产”范围作了界定和阐释。论述了股东无形财产出资的有效要件，包括主体适格、标的适格、程序合法三个部分。分析了无形财产出资标的有效要件的特殊性。论述了公司设立及股东履行出资的制定公司章程、无形财产评估、权利转移和验资等程序中的相关法律问题。并分析了股东无形财产出资的法律意义，体现了现代经济生活中无形财产出资的本质和重要性。 第二章无形财产出资责任及风险承担阐述以下问题：首先论述的是股东出资责任的主体，其次重点阐释了公司法上出资责任承担的两大类型，即出资违约责任和资本充实责任；最后论述的是一个与无形财产出资责任问题紧密相关的问题，即无形财产出资风险负担的问题。 第三章无形财产出资的允许形式及法律问题研究，着重分析了目前法律、法规允许出资的方式：土地使用权出资、知识产权出资、股权出资、债权出资的性质、特点、出资要件、出资程序及存在的法律问题，并在此基础上提出了自己的观点。 本文最后一章是无形财产出资的禁止形式及其思考，着重分析了目前我国《公司登记管理条例》禁止出资的信用、商誉、劳务、特许经营权，对它们的概念、特点作了阐述，分析了境内外立法对它们出资的不同规定，在此基础上提出了自己的见解。希望在下一次修改《公司法》时出资范围能够更加宽泛。更多还原

【Abstract】 The company sets up the investment system by currency investment and non- currency investment. The shareholder’s intangible assets investment is one of non- currency investment ways, is the important way of the intangible property capitalization operation. The legal issues of the intangible assets investment is not only decided by the intangible assets right system’s (for example: patent law, copyright law and so on) rules and regulations but also needs the company law system conformity in the various country’s legal framework. Basing on the reality of economic life in China, taking the current intangible assets system and the company law system as the foundation, this paper gives a study on the legal issues of the intangible assets investment.The paper is divided into four chapters.Chapter 1 is an overview of intangible property investment. It first introduces the legislation and academic concept on the "intangible assets" at home and abroad, discusses and explains the scope of intangible assets, elaborates the important effective elements of the shareholder’s investment of intangible assets, including main body suitable standard, sign suitable standard and procedure legitimate, elaborates the relative legal issues in formula articles of incorporation, intangible assets estimate, the right shift and so on. Then, it analyzes the legal significance of the intangible assets, which embodies the essence and importance of the intangible assets.Chapter 2 explained intangible assets investment responsibility and risks, the following questions are discussed: First, the main responsibility body of investor followed by highlights a corporate responsibility on the two types of investors, investor responsibility and breach of capital adequacy; finally exposition is a problem closely related to the intangible assets investor’s responsibility and risks.Chapter 3 studies intangible assets investment permission forms and legal issues, focused on analysis of the ways the current laws and regulations to allow investors to invest: the land employment right investment, the intellectual property rights investment, the stockholder’s更多还原