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技术出资入股的构成条件,包括技术的现存性、技术的确定性、技术的可独立转让性、技术的收益性、技术的合法性和技术的可评估性。我国《公司法》在入股技术的范围、高新技术的界定上存在的立法滞后现象。对于技术成果这一特殊事物可以有不同一般的特殊规定,才能有利于发挥技术成果更大价值。在技术入股的权能出资、作价方式、出资比例、股权保障等方面应完善立法。
Constituent conditions of the technology investment in shares include existing technology, certainty of technology, independent transferability of technology, profitability of technology, legality of technology and assessability of technology. The “Law of the People’s Republic of China” lags behind in the definition of high-tech in the scope of the shareholding technology. There are special and special provisions on the special issue of technological achievements that can help to bring greater value to technological achievements. Legislation shall be perfected in the aspects of the ability of capital contribution of technology shares, the way of pricing, the proportion of investment, the guarantee of shareholding and so on.