知识产权价值评估在企业并购中的法律界定  

Legal Defition on IP Evaluation in the M&A

作　　者：胡宏雁[1,2] 刘亚军[1] 

机构地区：[1]吉林大学法学院,长春130012 [2]黑龙江省政法管理干部学院,哈尔滨150080

出　　处：《商业研究》2016年第5期187-192,共6页Commercial Research

基　　金：吉林省科技厅项目"技术创新的知识产权保护制度研究";项目编号:20140418087FG

摘　　要：在知识经济时代,新一轮科技革命和产业变革蓄势待发,知识产权成为企业的重要资产,并购目标更多地锁定目标方的知识产权,知识产权价值评估事关一桩并购的成败。知识产权价值评估因受知识产权尽职调查环节和法律、市场、技术等因素影响而具有不确定性与复杂性,呈现出针对性、时效性和参考性的特点。本文区分了专利权、商标权、著作权和商业秘密知识产权类型,并结合评估知识产权的时间性、地域性、无形性、专有性等法律特点,分析了不同知识产权类型的具体法律状态,界定了企业并购中知识产权价值评估法律影响因素,以期为进行合理的知识产权价值估值、保障并购的有序运行提供参考。In knowledge Economy Era,a new round of biotech revolution and industry reconstruction is poised for take-off. Intellectual property assets have become the dominant assets of enterprises,and more and more companies are aiming at intellectual property in MA. Intellectual property evaluation has become one of the critical points in the MA. Intellectual property evaluation in MA is uncertain and complex influenced by different factors,such as Investigation and law,market and technology,presenting the characteristics of pertinence,timeliness and reference. This paper distinguishes the types of patent right,trademark right,copyright and trade secret intellectual property,analyzes the specific legal status of different types of intellectual property rights and defines the influencing factors of intellectual property value evaluation in enterprise merger and acquisition,by combining with law characteristics of time,region,invisible,and exclusive and so on,in order to provide a reference for the rational value of intellectual property rights,and ensure the orderly operation of the merger and acquisition.

关 键 词：知识产权 价值评估 法律因素 

分 类 号：DF523[政治法律—民商法学]