摘要
時至今日，無形資產不論在價值上或重要性上，甚至淩駕於有形資產之上，而成為知識經濟時代中的主流。2001年公司法第156條第5項修正，不但體現企業自治之精神，更擴大企業籌措資金之來源與管道，使企業經營更具彈性。然而隨著「非現金出資」之放寬，其中最常被實務界使用，且為社會大眾耳熟能詳地「技術出資」制度，究竟「技術」之範疇為何、有無限制，以及其價值認定問題，實有深入探討之必要。因此，本文先從技術出資之目的與型態加以討論，依次釐清技術出資主體與客體之界定，以了解技術之內涵與現行規範對技術出資之限制，最後則探討技術價值認定問題，並從立法趨勢以及社會成本之觀點進行規劃。本文並建議現行制度應擴大得為技術出資之主體，並釐清技術出資之客體，而技術出資價值認定問題，則交由董事會行之，但應有相關配套措施。
並列摘要
Today, intangible assets are more important than physical assets, and become the mainstream in era of knowledge economy. Therefore, Taiwan Company Law §156 had been modified in 2001. This modification not only reflected the spirit of company's autonomy, but also expanded the sources and channels of raising fund of enterprises. Accordingly, this modification made enterprises more flexible in management. With the change of non-cash consideration system, ”technology consideration” became more popular in practicing. However, who could tell us the scope of technology? What is the category of technology? Is there any limitation of ”technology consideration”? Who can determine the value of technology? These issues are making sense, and worth doing advanced research.This article purposes to discuss the goal and type of technology consideration at the beginning. In order to understand the regulation of technology consideration and restriction thereof, this article will make sure the scope of subject and object of technology consideration. And then, this article will deal with the issue of the valuation determining of technology in the view of legislative trend and social cost. Finally, this text will make conclusion that the current regulations should expand its subject of technology consideration, distinguish the object of technology, and let board of directors decide the value of technology with fiduciary duty and supplementary measure.