摘要
技术是一种无形资产。随着知识经济时代的到来,技术在公司经营中的作用和地位日愈突出,其已成为一种重要的法定出资形式。但技术的无形性决定了技术出资与有形财产出资相比更具复杂性。由于我国相关法律规定的粗陋,导致实践中技术投资关系普遍混乱。因此,规范技术出资行为具有重要的现实价值。
Technology is an intangible asset. With the arrival o f the era of knowledge economy, technology plays the more prominent role in the operation of a company and has become an important form of the statutory funding. But technology is invisible, because of which technology investment is more complicated compared to the form of tangible property investment. Because China＇s relevant laws and regulations are not detailed, the relationship of technology and investment is in chaos. Therefore, it is of great importance to standardize the behavior of technology investor.
出处
《河南公安高等专科学校学报》
2008年第6期87-90,共4页
Journal of Henan Public Security Academy
关键词
技术出资
技术交易
无形资产
Technology investment
Technology transaction
Intangible asset
