中外合营企业技术资本化存在的问题与对策

中外合营企业技术资本化是指合营企业的出资方将技术使用权折价作为其投资的资本.在举办合营企业的时候,双方出资的方式要符合有关法律的规定,一般来说各国允许出资的方式主要有:货币、实物、工业产权和专有技术等等.在允许用工业产权和专有技术出资的情况下,就会涉及到技术资本化的问题.在这种情况下,投资者的技术作价投资后,便构成了该投资者认缴出资的一部分.     

探矿权、采矿权出资方式探讨

《公司法》第27条规定：＂股东可以用货币出资,也可以用实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资＂,而在我们基层工商部门的登记工作中,除了实物、知识产权、土地使用权及股权出资外,我们还了解到广大的投资主体有着强烈的以其他非货币财产出资的愿望。本文对采矿权、探矿权等新型出资的相关问题作一粗浅的探讨。     

论专有技术出资的法律问题

专有技术是一种特殊的无形资产,由于其固有的秘密性和高风险性,在其作为资本出资入股从而成为成立生产经营组织的物质基础时,它的担保、价值确定、风险承担以及后续开发成果的归属,以及不同企业组织形态对其的选择有其特殊性。《公司法》和其他相关企业立法应当对专有技术作为资本出资时所产生的法律问题进行特别规定。     

关于投资者变更出资方式有关会计处理问题的探讨

《公司法》规定 ,股东可以用货币出资 ,也可以用实物、工业产权、非专利技术、土地使用权作价出资。对国家允许在企业成立后一定期限内办理财产转移手续但在验资时尚未办妥的非货币资产 ,如房产、各种车辆、土地使用权、专利技术、商标等 ,工商管理部门要求在新公司成立的规定期限内将权属关系转移到新公司名下 ,以保证同一资产所有权和使用权的统一。为了更好地维护社会主义市场经济秩序 ,保全公司资本 ,工商管理部门应不断加强对公司注册资本的监管力度 ,将公司是否办理了原非货币投资物权属过户手续作为工商年度检查的重要内容之一。对于…     

公司设立出资形式探讨

新《公司法》对于股东出资形式的规定做出了较大突破,允许股东用非货币财产作价入股。本文从新《公司法》的规定出发,阐述了以“…等可以用货币估价”出资的内涵,分析了出资标的合格性标准,并对一些具体出资物的合格性做出了判断。     

关于《公司法》施行后有关企业财务处理问题的通知

我国第三次修订通过的《公司法》于2006年1月1日起施行，现就有关企业财务处理问题通知如下： 一、关于以非货币资产作价出资的评估问题 根据《公司法》第27条的规定，企业以实物、知识产权、土地使用权等非货币资产出资设立公司的，应当评估作价，核实资产。国有及国有控股企业以非货币资产出资或接受其他企业的非货币资产出资，应当遵守国家有关资产评估的规定，委托有资格的资产评估机构和执业人员进行；其他的非货币资产出资的评估行为，可以参照执行。     

合资企业注册酱中的元形财产及其管理

合资企业注册酱中的元形财产及其管理中国工商企业咨询中心协办王弼刚合资法及其实施条例规定：举办中外合资经营企业的投资方式有四种：现金、实物、场地使用权（仅限中方）、工业产权及专有技术。现金、实物作为出资方式，长期以来已为大家所熟悉，面对工业产权及专有技...     

我国公司法关于股东现物出资形式的探讨

我国现行《公司法》对股东的出资形式做了拓展性规定,允许金钱之外的非货币财产满足货币评估作价和可转让性条件即可出资,但这一规定过于笼统,在实务中多有争议。本文重点对无形产权、用益物权、股权、债权等现物出资形式进行探讨,并提出了对债权出资进行立法规制的措施。     

关于《公司法》施行后有关企业财务处理问题的通知

<正>我国第三次修订通过的《公司法》于2006年1月1 日起施行,现就有关企业财务处理问题通知如下: 一、关于以非货币资产作价出资的评估问题根据《公司法》第27条的规定,企业以实物、知识产权、土地使用权等非货币资产出资设立公司的,应当评估作价,核实资产。国有及国有控股企业以非货币资产出资     

关于《公司法》施行后有关企业财务处理问题的通知

我国第三次修订通过的《公司法》于2006年1月1日起施行,现就有关企业财务处理问题通知如下: 一、关于以非货币资产作价出资的评估问题根据《公司法》第27条的规定,企业以实物、知识产权、土地使用权等非货币资产出资设立公司的,应当评估作价,核实资产。国有及国有控股企业以非货币资产出资或者接受其他企业     

论无形资产本质：以知识产权为基础

本文以法学理论对无形资产的“无形”二字、土地使用权以及商誉进行分析,认为“无形”二字无法涵盖无形资产之本质属性,知识产权概念更能揭示其本质;其次,认为土地使用权应当与其他用益物权合并,商誉的本质仍旧为知识产权。最后,在对资产概念梳理的基础上,提出以“知识资产”替代“无形资产”概念,以便适应时代对会计学发展的要求。     

资产证券化发起人理论及在我国的运用

资产证券化是一种优点突出的创新融资工具,从证券化融资动力、资产约束条件以及与当前经济的适应性等角度分析,商业银行、资产管理公司和基础设施收费部门都不应该成为证券化的发起人,中小企业特有的经济贡献、相对优质的资产以及融资难的现实决定其应该成为我国资产证券化当前发起人,并且可以选择应收账款、具体项目以及知识产权等作为切入点。     

高校后勤固定资产管理现状及对策研究

随着高校后勤社会化改革的深入发展,高校后勤固定资产管理工作在固定资产的产权界定和折旧方面出现了一系列问题和矛盾,造成了固定资产管理混乱,资源闲置和浪费。加强和完善高校后勤固定资产的管理,应根据后勤集团的实际情况,在折旧问题上对固定资产进行分类处理,建立固定资产管理系统,发挥财务部门对固定资产管理的作用,通过创新,形成一套科学有效的管理系统,从而保证后勤固定资产满足高校的可持续发展的需要。     

破产管理人追收股东出资的规范进路

破产管理人在履行职责过程中需兼顾各方主体利益，明确破产管理人作为适格原告的诉讼主体地位有助于彰显其独立性和自主性。在破产债权总额小于未缴、抽逃出资数额的情形中，管理人以债权总额追收股东出资具有一定的正当性。若有限责任公司股东未届出资期限即转让未缴足额出资的股权，应以受让人为追收出资的确定对象，以原股东为限定条件下承担出资担保责任的连带主体。同时参考有限责任公司的规范路径，认定符合违法性要件的股份有限公司股东与受让人的出资责任。相应地，需修订破产法和公司法的相关规定，构建配套制度。     

Contractibility,Strategy, and Network Dynamics: From Franchising to Licensing

The article examines the network dynamics from franchising to licensing due to the increase of contractibility of the franchiser's system-specific assets as determinant of the allocation of decision rights between the network partners. Based on the property rights approach, residual decision rights must be allocated according to the distribution of intangible knowledge assets between the franchiser and franchisee. Our analysis derives the following hypothesis: The more contractible the franchiser's system-specific assets, the higher is the tendency from franchising toward licensing. In addition, we investigate the impact of strategy change on the standardization (contractibility) of system-specific assets and the network governance. We argue that a change of strategy may increase the contractibility of system-specific know-how and consequently the tendency toward licensing. This study presents empirical evidence from company Getifix on the network dynamics from franchising to licensing.     

在灭火救援中确立安全撤离权的法学思考

灭火救援安全撤离问题,对于公安机关消防机构来说,不仅是一个技术性极强的专业问题,同时也是一个是否履行法定职责的法律问题.公安机关消防机构在灭火救援中既要用法律来保卫公民和组织的生命、健康和财产安全,同时也要用法律来保护自己的生命权.为此,在法律上应当设立保护性的免责条款,其中就涉及到安全撤离问题,这个问题包含安全撤离的概念、根据和构成条件三个方面的内容.     

论国有资产信托

信托作为一种为他人利益管理财产的高度专业化的财产管理制度 ,非常适合于国有资产的经营管理。在国有资产的经营管理中 ,根据国有资产的不同特点和不同需要采用不同的信托业务形式 ,可以有效的解决国有资产经营中存在的国有资产保值增值无法保证 ,所有者缺位 ,政企不分和国有资产流失问题。涉足国有资产经营管理的我国信托业有自身优势 ,但也存在不足 ,尚需改进。     

Does training benefits lead to acquisition of livelihood assets and change in social status? Evidence from training of rice farmers

Livelihood assets which are considered and recognised for their life-supporting role contribute significantly and basically to the standard of living of people. These contributions as deemed more meaningful are considered necessary to farmers whenever an opportunity exists to diversify their investment. This study looked at how the benefits from increase in farmers' rice yield contribute to farmers ability to acquire livelihood assets to enhance their standard of living. A sample size of 265 from a population of 880 farmers trained by Japan International Cooperation Agency on sustainable rainfed low-land rice production technology was used. The objective was to establish how proceeds from rice sale influenced the acquisition of livelihood assets by farmers to support their standard of living. Using spearman rho correlation, it was found that a strong positive correlation exists between increase rice output and livelihood assets acquisition. It is recommended that the technology should be disseminated nationwide specially in low-land rice farming areas so that all farmers in the country could benefit.     

Gender and Property Rights: Capital,Kin, and Owner Influence in Nineteenth- and Twentieth-Century Sweden

Historically an important dimension of the separation of management from ownership has been gendered property rights. During the formative years of industrial capitalism, men had privileged property rights. By marrying they acquired capital of their own, as well as the control of the wife's assets. In Sweden unmarried women were gradually given economic rights, but for married women coverture continued for another 50 years, until 1921. This seemingly illogical development could partly be explained by a transaction cost approach. Thus, while the introduction of full property rights for unmarried women must certainly have lowered transaction costs, the extension of such rights to married women would probably have increased these costs. As women formally gained equal rights to dispose of their capital, ownership did not in practice necessarily mean control. Today in Sweden both top management and boards are almost exclusively male, while women have gained some access to middle management. The immediate mechanisms behind this informal reproduction of men's privileged access to economic power should probably be sought in strategies such as gendered social closure, male networks and bonding.     

The Democratic Firm: An Argument Based on Ordinary Jurisprudence

This paper presents an argument for the democratic (or 'labor-managed') firm based on ordinary jurisprudence. The standard principle of responsibility in jurisprudence ('Assign legal responsibility in accordance with de facto responsibility') implies that the people working in a firm should legally appropriate the assets and liabilities produced in the firm (the positive and negative fruits of their labor). This appropriation is normally violated due to the employment or self-rental contract. However, we present an inalienable rights argument that descends from the Reformation and Enlightenment which argues that the self-rental contract, like the self-sale or voluntary slavery contract, is inherently invalid. The key intuition of the inalienable rights theory is that one cannot in fact voluntarily transfer de facto responsibility for one's actions to another person. One can only voluntarily co-operate with another person, but then one is de facto jointly responsible for the results. Just as the legal authorities legally reconstruct the criminous employer and employee as a partnership with shared responsibility, so justice demands that every firm be legally reconstructed as a partnership of all who work (working employers and employees) in the enterprise, i.e., as a democratic firm.