知识产权使用许可权资本化的理论思考

公司资本信用向资产信用的转移,使得公司资本经营功能凸显,担保功能弱化,而知识产权之使用许可权具有资本的基本属性,经营功能明显,具备知识产权出资标的物的要件,因此可以资本化。法律依据的不确定性,使得知识产权使用许可权的资本化比知识产权专有权资本化要付出一些额外成本;在法律上,要对出资人的权利资格和权利移转手续予以关注。

On the Capitalization of Licensing Intellectual Property Rights

The shifting of a company's capital credit to asset credit has strengthened the management function while weakened the security function of the company's capital.Intellectual property licensing can be capitalized due to its basic property of capital and satisfying the prerequisites of the subject matter of intellectual property.However,the uncertainty of legal basis forces the capitalized intellectual property right to pay some additional costs than capitalized exclusive intellectual property right.Therefor...