商誉出资略论  

On Capital Input by Goodwill

作　　者：胡承武[1] 

机构地区：[1]长江大学政法学院,湖北荆州434023

出　　处：《湖北第二师范学院学报》2011年第7期64-66,共3页Journal of Hubei University of Education

摘　　要：我国在新《公司法》中明确规定知识产权可以作为合法的出资方式,但却对作为知识产权中的商誉出资在2006年1月1日正式生效实施的《公司注册资本登记管理规定》中予以否定。我国有关公司的法律规定在商誉出资这一问题上是存在矛盾的。商誉属于知识产权的范畴,具有出资的适格性,但要对商誉与一般无形财产和有形财产采取不同的法律规制。In the new Company Law, it is prescribed that intellectual property can be the legal capital input way, but as goodwill input in intellectual property, it is denied in the Company Registration Capital Registration Management Stipula- t/ons, which has taken effect since January 1, 2006. Such a legal provision on goodwill input reveals its contradition hi the Company Law. In fact, goodwill belongs to intellectual property and it is compatible for investment, but for goodwill and the general intangible property and tangible property we should take different legal regulations.

关 键 词：商誉 商誉权 出资 

分 类 号：D914[政治法律—刑法学]