专利资产证券化“真实销售”问题解析  

Analysis on "True Sale" in Patent Asset Securitization

作　　者：周围[1] 林声烨[2] 

机构地区：[1]中国地质大学(北京)人文经管学院 [2]国家知识产权局专利局

出　　处：《知识产权》2014年第10期83-85,112,共4页Intellectual Property

摘　　要：在专利资产证券化中,"真实销售"是指发起人将专利许可的未来收益和风险一并转让给特定目的机构。美国、韩国和我国台湾地区对"真实销售"的认定均有一定的标准。在我国大陆地区,专利资产证券化适用于企业资产证券化途径。在该途径下,资产转让是"准真实销售",且没有明确的认定标准。因此,建议对专利资产证券化"真实销售"认定标准予以明确。同时,在制度设计上,建议将"特定目的信托"纳入《证券公司资产证券化业务管理规定》,并针对"真实销售"制定相应的会计处理规则依据。In patent asset securitization, ＂true sale＂ refers to that the originator transfers the future payments and risk of patent licensing to the SPV. There are certain standards on ＂true sale＂ in the USA, South Korea and China Taiwan. In China, patent asset securitization applies to the approach of enterprise asset securitization. In the approach, asset transfer is ＂quasi-true sale＂, without clear standards. Therefore, it is proposed to make ＇~＇ue sale＂ standards clear in patent asset securitization. Meanwhile, in the institutional design, it is proposed that ＂special purpose trust＂ should be included in ＂security company asset securitization management regulations＂, and that appropriate accounting rules for ＂true sale＂ should be made.

关 键 词：专利 资产证券化 真实销售 

分 类 号：D923.42[政治法律—民商法学] D922.287[政治法律—法学]