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专利权是准物权,专利人可以许可他人实施专利,他人获得专利用益权。在上市公司中,专利用益权的资本化是一个存在较大争议的问题。专利资产以用益权的形式注入上市公司,有利于鼓励科技创新和上市公司竞争力的提高。专利用益权的资本化符合公司法的资本理论,符合债权人利益保护。通过有关制度的完善可以避免专利用益权资本化给上市公司带来的消极影响。
Patent right is quasi-property rights, patent holders may permit others to implement the patent, others obtain patent usufruct. In listed companies, the capitalization of patent usufruct is a big controversial issue. The patented assets are injected into listed companies in the form of usufruct, which is conducive to encouraging technological innovation and improving the competitiveness of listed companies. The capitalization of patent usufruct conforms to the capital theory of company law and is in line with the protection of the interests of creditors. Through the improvement of relevant systems, the negative impact of the capitalization of patent usufruct to listed companies can be avoided.