專利鑑價之實務運作與法學理論

The Practical Operation and Legal Theory of Patent Valuation

蘇皇龍(Huang-Lung Su)

指導教授 ： 周天

中原大學/商學院/財經法律研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600633

摘要

本論文研究主題為「專利鑑價之實務運作與法學理論」，主要在於對本國尚未具體完備之專利鑑價制度的法制面與欠缺公信力之專利鑑價實務運作情形，詳加研究探討，以期逹到憲法保障人民財產權及法律發展物權權能之立法美意。
本論文架構共分成八章，第一章為緒論，說明本文 之研究動機、目的、範圍與方法。由於知識經濟時代之來臨，專利權為企業重要資產之一。專利權鑑價之需求與日俱增。惜我國專利鑑價制度，仍屬萌芽階段，如何推動專利鑑價之法制化進而使專利權鑑價制度更加完備，並與專利鑑價實務之運作相互配合，實具意義。
第二章說明無形資產、有形資產、智慧財產與專利權之區別，並闡釋專利權之定義，要件與重要性。
第三章概略描述資產鑑價之定義、特點與基本理論。並對資產鑑價之基本方法：成本法、市場法及收益法作一介紹。第四章乃依據第三章之資產鑑價基本理論，說明專利鑑價之方法，為專利鑑價實務運作之基礎。
第五章討論專利鑑價之實務運作基本流程與內容，並論及專利鑑價報告書之格式、內容與應注意事項。就專利鑑價實務運作而言，專利鑑價報告書幾乎反應整個鑑價之作業過程，亦是鑑價者承擔相關法律責任之證明文件，實具重要意義。故於本章對專利鑑價報告書作進一步之討論。
第六章略述美國、德國與日本等世界專利大國之專利鑑價法制現狀以及中國大陸智慧財產鑑價之法律體系與發展，再探討本國目前專利鑑價法律體制之現狀，藉由國內、外資產鑑價制度與發展之相互比照，期能截長補短，使本國之專利鑑價法律體制更臻完善。
第七章就智慧財產鑑價體系提出短、中、長期目標之若干建議，期使我國智慧財產鑑價體系，朝向「法律規範，政府監控，行業自律」之路邁進，而達永續發展之目標。
第八章為結論。

關鍵字

專利鑑價 ； 專利鑑價之實務運作 ； 專利鑑價之體系 ； 專利鑑價之理論

並列摘要

The subject of this thesis is ‘The Practical Operation and Legal Theory of Patent Valuation’. In the current situation, the legal system of patents valuation is incompletely established and the public is short of trust in results of patents valuation. These problems will be studied and tried to solve by this research, in order to protect, develop the patent right and complete the legislative goodwill in the constitution the real law.
There are 8 chapters in this thesis. Chapter I introduces the motivation, purpose, scope and methodology of this subject. Patents are one of the most important properties in business enterprises at the time of knowledge-based economy. The need of patent valuation increases rapidly, however, the system of patent valuation in Taiwan is only in a early stage. To establish the legal system of the patents valuation in consideration of the practical operation should be urgently implemented.
Chapter II illustrates the differences among tangible assets, intangible assets, intellectual property and patents. The definition, conditions and importance of patents will be also discussed.
Chapter III introduces the definition, characteristics and principles of property valuation. Chapter IV describes the principles of patents valuation based on the illustration in previous chapter.
Chapter V describes the process and practical operation of patents valuation. The report of patents valuation will be discussed in detail, because it nearly reflects the total activities of the patents valuation and is a formal documentation. The valuer of the patents valuation has the legal responsibility for the validity of the report.
Chapter VI describes the development of property valuation system in China whose experience will be helpful to establish a suitable system of the intellectual property valuation in Taiwan.
It will be proposed for the short, middle and long term target to establish the system of the intellectual property valuation in Chapter VII.
Chapter VIII concludes the study.

並列關鍵字

The legal theory of Patent Valuation ； Patent Valuation ； The Practical Operation of Patent Valuation

參考文獻

1、 David Tenenbaum, ‘Valuing Intellectual Property Assets’, Computer and Internet Lawyer, Feb. 2002.

2、 P. J. Groves, Intellectual Property Rights and Their Valuation, Gresham Books, 1997.

3、 Richard Razgaitis, Early-stage Technologies Valuation and Pricing, John Wiley＆Sons, Inc., 1999.

4、 Robert F. Reilly & Robert P. Schweihs, Valuing Intangible Assets, McGraw Hill, 1999.

5、 Gordon V. Smith, Trademark Valuation, John Wiley & Sons, Inc., 1997.