【作者】 张志鹏；

【导师】 周璐；

【作者基本信息】 厦门大学 ， 法律（非法学）硕士（专业学位）， 2022， 硕士

【摘要】 科创板以科创属性评价为特色,其中专利信息披露乃决定企业上市与否的关键内容,但囿于缺乏有益经验,相关制度零散、模糊,科创属性与专利信息披露之间地位不明、企业专利信息本身存在着复杂性与不确定性、注册制监管理念不成熟,科创板案例反映出的诸多问题反映出亟需体系化完善披露制度、明确披露要求与科创属性标准,避免专利信息披露沦为科创属性评价之附庸。我国专利信息披露研究起步较晚,且少见于法律制度层面展开研究,制度构建缺乏有益经验,存在着重视不足、定位不清、专利信息复杂等障碍。梳理现行科创板上市公司专利信息披露制度和专利信息披露形式,注册制监管理念改革过渡以及科创属性扩张之特点突出,及相较于传统证券市场,专利信息类型披露呈现显著的复杂性、主观性、不确定性等特点。因此,现行制度难以实效、披露监管力度弱,且企业自身对相关制度理解不足、信息披露积极性差,科创板上市公司实践案例中,专利信息披露存在诸多真实性、准确性、完整性不足问题。制度现状及披露问题反映亟需完善科创板专利信息披露制度,从美国、日本专利信息披露实践亦体现健全的披露制度以及政府引导支持对于规范专利信息披露的基础性意义。未来科创板上市公司专利信息披露制度完善应立足于体系化完善制度,从明确专利信息披露与科创属性两者定位、强化监管与保障披露积极性平衡、提升监管水平、创新制度设计、构建专门的科创板专利信息披露指引等方面入手,促进科创板上市公司专利信息披露规范有效,发挥制度优势,保障科创属性评价基础客观、真实,强化科创板作为联结科创和金融之桥梁意义,实现创新驱动与科技强国。更多还原

【Abstract】 The STAR MARKET is characterized by the attributes of science and innovation,in which the disclosure of patent information is the key content to decide whether an enterprise is listed or not,but due to the lack of useful experience,the relevant systems are scattered and vague,the position between the attributes of Science and innovation and the disclosure of patent information is unclear,the patent information of enterprises itself is complicated and uncertain,and the idea of registration and supervision is immature,the problems reflected in the cases of the STAR MARKET reflect the urgent need to systematize and improve the disclosure system,clarify the disclosure requirements and the criteria of science and innovation attributes,so as to avoid the dependency of patent information disclosure to the evaluation of science and innovation attributes.The research on patent information disclosure in China started late and is rarely conducted at the level of legal system,which lacks useful experience in system construction and has obstacles such as insufficient attention,unclear orientation and complicated patent information.Compared with the traditional securities market,the disclosure of patent information is characterized by significant complexity,subjectivity and uncertainty.Therefore,the existing system is difficult to be effective,the disclosure supervision is weak,and the enterprises themselves have insufficient understanding of the relevant system and poor enthusiasm for information disclosure.The current situation of the system and disclosure problems reflect the urgent need to improve the patent information disclosure institution of the STAR MARKET.The practice of patent information disclosure in the United States and Japan also reflects the fundamental significance of a complete disclosure system and government guidance and support in regulating patent information disclosure.In the future,the patent information disclosure system of companies listed on the STAR MARKET should be improved based on the systematization of the system,starting from the clarification of the positioning of patent information disclosure and the attributes of science and innovation,strengthening the balance between supervision and guaranteeing the positive disclosure,improving the level of supervision,innovating the system design,and constructing special guidelines for patent information disclosure on the STAR MARKET,so as to promote the standardization and effectiveness of patent information disclosure of companies listed on the STAR MARKET,give full play to the advantages of the system,and guarantee This will give full play to the advantages of the system and ensure that the evaluation basis of the attributes of science and innovation is objective and true,strengthen the significance of the board as a bridge between science and innovation and finance,and realize innovation-driven and science and technologystrong nation.更多还原