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目前,公司法采用注册资本认缴制的改革方案,严格的验资程序相应取消,降低了公司筹资的成本,而且专利、技术秘密等无形资产甚至可用于全额出资,进一步拓宽了公司融资的渠道。文章认为,专利、技术秘密等无形资产其估值难有客观的参考可循,给股份掺水留下了较大的操作空间,尽管用于出资的无形资产应当经过第三方机构的评估作价,但从立法的灵活性、评估制度的选择、信息披露等方面来看,当前的机制仍有进一步妥善容纳技术创新的空间。
At present, the Company Law adopts the registered capital subscription reform plan, and the stringent capital verification procedures are canceled accordingly, reducing the cost of fundraising and the intangible assets such as patents and technical secrets can even be used for full funding to further broaden the channels for corporate financing . The article holds that there is no objective reference for the valuation of intangible assets, such as patents and technical secrets, leaving more space for the operation of the company. Although the intangible assets used for capital contribution should be valued by third-party agencies, However, the current mechanism still has room to further properly accommodate technological innovation in terms of legislative flexibility, selection of evaluation system and information disclosure.