知識經濟時代下公司資本法律制度的理論與實踐－兼述智慧財產權籌措資金的我國法制現況

Theory and Practice of Corporate Capital Legal Institution in the Age of Knowledge Economy

李福隆(Fu-Lung Lee)

《財產法暨經濟法》 12期 (2007/12) Pp. 115-145

https://doi.org/10.29825/PELJ.200712.0003

摘要

數十年前，管理學界指出企業經營的生產要素，除了現金、公司所需機器設備及員工之外，最重要者將是知識，其後資訊軟髁與文化產業等知識商品、專利商標與著作權等智慧財產權(intellectual property right)、知識管理(knowledge management)，分別受到產官學界的普遍重視。對於自然資源短缺不足的我國，更有必要培植知識產業(knowledge industry)及發展知識經濟(knowledge economy)。在法律學方面，在保障研發成果受到法律保護的智慧財產權法之外，知識經濟時代下智慧財產也提供公司法人重新檢視其資本制度及籌措資金方式的修正機會。
基於前述說明，本文以知識經濟時代下公司資本法制的理論與實踐爲主題，並兼論公司以智慧財產權錢措資金的我國法制現況。首先說明智慧財產權、智慧資本等概念的內涵及其差異，也指出智慧財產對公司法人的影響何在。其次，進一步從公司資本法制的理論內涵，探討資本三原則的傳統與現代、授權資本制的變與不變；同時，本文歸納公司資本制度在專門技術作價入股的質踐過程所引發的幾項爭識，確認其對象及數額、債權人保護制度，並指出技術股認列成本費用及課稅的質務見解。再者，在技術作價入股之外，也試著介紹公司透過金融市場以智慧財產權鑄措資金的主要方式，並分析我國智慧財產權擔保融資、智慧財產權證券化的法制現況。最後本文提出結論，期許能健全我國公司資本法制規範，以利企業厚植智慧資本，並持續發展知識經濟。

關鍵字

智慧財產權 ； 法定資本 ； 授權資本 ； 技術股 ； 擔保融資 ； 證券化

並列摘要

Ten years ago, the management academia pointed out that enterprise's produce factors are cash, machine, equipment and employee. Besides, another factor will be knowledge. And then, industrial community, the authority concerned and academia put emphasis on knowledge product, intellectual property rights and knowledge management respectively. It's necessary to develop actively knowledge industry and knowledge economy because our country's short of natural resource. As to jurisprudence, IPR law protects the result of research and development and corporation law also revises corporate capital legal institution and the way to raise money.
With the above-mentioned illustration, this article looks into theory and practice of corporate capital legal institution and then discusses Taiwan's legal institution of corporation to raise operation fund by intellectual property rights. At first, this article explains the content and difference between IPR and intellectual capital. At the same time, it also indicates the influence of IPR on corporation. The second part of this article uses legal theory of corporate capital to elaborate the past and present of legal capital institution and the change of authorized capital institution. This part still, moreover, generalizes some legal issues which arise from the practice of investing professional technology in corporation. Part three introduces the main way to finance in financial market by corporation taking use of intellectual property rights. Part four analyzes legal institution of IPR collateral finance and IPR securitization in Taiwan. Final part of this article makes conclusion and expects corporate capital legal institution in Taiwan to be healthy, so that intellectual capital of corporation will be formed and knowledge economy will be developed endlessly.

並列關鍵字

intellectual property rights ； legal capital ； authorized capital ； invest professional technology in corporation ； collateral finance ； securitization