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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。
Evaluation of the investment in technical intellectual property rights is of crucial importance in confirming the qualifications of corporate juridical persons, protecting the interests of shareholders and creditors, and maintaining the social and economic order. Due to the particularity of the object of assessment and the purpose of the assessment, we should seek suitable assessment methods and assessment procedures. The assessment method should be the preferred income method, the cost method and the market method second. Evaluation procedures should focus on the review of patents and technical secrets of the state of rights, not only to understand the capital of the production and management capacity, but also to understand the situation of the invested enterprises. At present, our country enforces a mandatory assessment system in the field of intellectual property investment assessment. In practice, technical intellectual property rights are different from intellectual property rights such as copyrights, trademark rights and trade secrets, and there are great disadvantages to applying mandatory assessment. In view of the technical intellectual property rights of non-state-owned assets, it may try to break through the compulsory assessment rules, appropriately relax the qualification of assessors, and try to introduce sponsors or the board of directors to negotiate the pricing mechanism. At the same time, establish legal remedies and countermeasures for assessing false information and strengthen the responsibility system of evaluation subjects. Improving the IPR evaluation system should not only strengthen the risk prevention mechanism, but also facilitate the financing of enterprises and the rapid establishment of SMEs.