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工业产权资本化 ,就是将工业产权作为一种特殊的投资形式转化为产业资本。这是知识经济发展的内在要求 ,也是知识资本运作的重要组成部分。工业产权属于无形资产 ,其资本化过程中若干程序和环节必须在法律上进行规制 ,这包括 :工业产权的无形财产属性 ,决定出资方必须对其用作出资的工业产权作出相应的法律承诺 ;工业产权资本化的不同方式决定其程序、条件上的差别 ;用作出资的工业产权必须依法评估作价等等。
Capitalization of industrial property is the industrial property as a special form of investment into industrial capital. This is an inherent requirement of the development of knowledge economy and an important part of the operation of knowledge capital. Industrial property belongs to intangible assets. Some procedures and links in the capitalization process must be legally regulated. These include: the intangible property of industrial property, which determines that the capital contributor must make the corresponding legal commitment to the industrial property that it uses as capital contribution; The different ways of capitalization of industrial property determine the differences in procedures and conditions; the industrial property used for investment must be valued according to law and so on.