无形资产出资法律问题研究

【作者】 张璐；

【导师】 陈力；

【作者基本信息】 复旦大学 ， 法律， 2009， 硕士

【摘要】 在市场经济日益趋向成熟和高效的时代,股东的出资形式也更加多样化。无形资产作为一种独特的资产类型,被越来越多地应用在公司的设立出资中。我国2005年公司法在吸取了数年来市场经济建设中的教训和国外先进立法经验的基础上,对旧公司法中的无形资产出资的相关法律规制进行了大幅修订,使之更加符合无形资产出资的实践操作和发展趋势。但是,由于立法理念上的保守和立法技术的不完善,现有的相关法律仍然对于无形资产出资范围和标的进行了诸多不合理的限制,而具体出资过程中的规则又缺乏可操作性,导致股东无形资产出资的安全性和适用性得不到应有的保障。针对这个问题,本文将运用比较分析、实证分析等研究方法,探讨如何通过对立法理念的改进,完善对股东无形资产出资的法律规制。本文从界定无形资产的概念出发,介绍以无形资产出资的特征和几种典型的出资方式,在将国外先进立法和我国的新旧公司法相关法律规则进行对比之后,重点分析了无形资产出资的范围和过程中的主要问题,以期根据我国现有立法的缺陷,从更新立法理念出发,在出资范围和程序的各个方面进行有针对性的完善和法律规制。全文除引言外,共分四章。第一章无形资产出资的界定。本章主要在比较了国内外对于无形资产的多种定义的基础上,根据本文讨论的主题为无形资产确定较为合适的定义。根据对无形资产内涵和外延的界定,重点讨论了能够作为股东出资的无形资产的特征,并列举了几种典型的无形资产出资形式加以说明。第二章无形资产出资的相关法律规定。本章首先分别对大陆法系和英美法系在无形资产出资问题上的法律规则进行比较,分析各国在无形资产出资的标的范围和程序性规制上的特征。然后对我国新旧公司法中对无形资产出资的相关规定进行对比,在肯定新公司法所取得的进步的前提下,结合实例分析了目前的法律规制中仍然存在的不足与缺陷。第三章无形资产出资过程中的法律问题分析。本章针对前述我国立法在无形资产出资过程中的相关法律规制过于简陋的问题,根据整个出资过程中所涉及到的重要程序进行详细分析,包括无形资产的价值评估,权利转移以及验资制度等三个环节,探讨了具体操作程序中应当注意的问题,以及我国现有的法律规制在实践中所暴露出的问题和待改进的地方。第四章立法理念探讨和无形资产出资法律制度的完善。本章根据前面几章的分析,要解决无形资产出资相关的法条规制的问题,必须首先树立符合时代要求的立法理念。在分别探讨了安全与效率,公权力与私法自治以及制定法的可诉性和可操作性等当代公司法立法理念的取舍与平衡的基础上,针对前述的我国无形资产出资中的问题,从出资标的范围、无形资产价值评估、权利转移和验资制度、以及相关的法律责任体系等方面,提出了健全和完善股东无形资产出资制度的立法建议。更多还原

【Abstract】 In the period of Market Economy growing up and being more efficient, the contribution form of corporations becomes diverse. As a sort of particular asset, the intangible assets is used in the establishment of corporations more and more. In the base of learning advanced legislating experience of other countries and the domestic practice, the 2005 Corporation Law has been made a deep amendment in the part of intangible asset contribution, which makes the law correspond with the practice and develop trend better. Because of conservative legislation philosophy and outdated legislation technology, the new Corporation Law still has a strict limit in the scope of intangible assets, and the contribution procedure is lack of practice details, which make the security and applicability of intangible assets contribution can not be ensured effectively. Aimed at these questions, this author applies the analytical methods of positivism and comparison to research the way to improve the legislation philosophy and consummate the law of intangible assets contribution.This thesis first discriminates the concept of intangible assets, introduces the character of intangible assets contribution and several typical form of contribution. After comparison of other countries’ relating law and the domestic Corporation Law, we especially discuss the scope and procedure of intangible assets contribution, to achieve the purpose of consummation the relating law by means of improving the legislation philosophy and rectifying the practice deficiency.This thesis includes four chapters besides the introduction portion.Chapter one discusses the bound of intangible assets contribution. In this chapter, the author compares several sorts of definitions of intangible assets, and chooses the most suitable one according of the background and research purpose of this thesis. On the basis of the first step, we discuss the character of intangible assets that can be used to contribution, then illustrate several typical form of contribution.Chapter two is about the existing law and regulations of intangible assets contribution. The author makes the comparison of the relating law between the Continental Legal System and Anglo-American Legal System, and illustrates the progress of the new Corporation Law in the subject. Then we take some practice examples to analysis the limitation and shortage of existing law.Chapter three specially analyzes the procedure regulations of intangible assets contribution.In the basis of aforesaid shortage of procedure law, the author researches the relating important procedure in contribution, including the intangible assets evaluation, rights transfer and capital verification system. Then we discuss the problems which should be focus on in practice procedure, and the defect of existing law that need to be improved.Chapter four researches the legislation philosophy of Corporation Law and the regulation system of intangible assets contribution. To resolve the problem that discussed before, the most important step is establish applicable and practical legislation philosophy. The author discusses several legislation philosophy, such as how to balance the value of security and efficient, how to integrate the public power and autonomy of private law, and how to improve the operability of the law. After that, the author puts forward some legislation advices on the scope and procedure of intangible assets contribution, and suggests establishing the complete legal obligation system.更多还原