摘要
依据现行公司法规定,知识产权作为一种非货币财产,当其实际价额显著低于公司章程所定价额时,知识产权出资股东要承担无过错的补足责任。通过对知识产权出资特点和相关责任理论的分析,本文主张知识产权出资缩水时该知识产权股东仅应承担受限制的过错责任。
Under the current provisions of company law, intellectual property, as a non-monetary property, when its actual price was significantly lower than that of the pricing of the company＇ s charter, the unerring intellectual property contribution shareholders ought to bear the supplement responsibility. Through analyzing the characteristics of the intellectual property rights and related responsibilities on the theory, the author of this paper advocate that as intellectual property contribution become depreciated ,the shareholders only should bear the restricted blamable responsibility.
出处
《技术经济与管理研究》
2008年第4期44-45,共2页
Journal of Technical Economics & Management
关键词
知识产权出资
股东责任
intellectual property contribution
Shareholders＇ responsibility
