CAJ | 학술논문

专利出资评估是实现企业专利资本运营的重要环节。在评估过程中，选择怎样的评估途径，事关评估目的能否最终实现。然而，受现行专利出资强制评估模式的影响，专利出资评估的价值功效未能充分显现，直接影响到专利出资评估的推广。为此，有必要重新认识专利出资评估本质，客观评价强制评估制度价值与不足。通过借鉴域外经验，从评估途径的多层次选择与评估结果的分别认定方面着手，建立一套专利出资评估途径的多层次选择机制，以适应我国企业专利技术资本化利用需要。
전리출자평고시실현기업전리자본운영적중요배절。재평고과정중，선택즘양적평고도경，사관평고목적능부최종실현。연이，수현행전리출자강제평고모식적영향，전리출자평고적개치공효미능충분현현，직접영향도전리출자평고적추엄。위차，유필요중신인식전리출자평고본질，객관평개강제평고제도개치여불족。통과차감역외경험，종평고도경적다층차선택여평고결과적분별인정방면착수，건립일투전리출자평고도경적다층차선택궤제，이괄응아국기업전리기술자본화이용수요。
Enterprise patent investment evaluation is the important link to realize capital operation. In the assessment process, the choice of the evaluation approach affects the achievement of the goal of value evaluation. However, through the survey into patent investment assessment of small and medium-sized enterprises in the underdeveloped areas, due to the low level of regional patent investment and mandatory assessment system, the function fails to be developed adequately, and patent investment assessment is in the marginalized status actually. Therefore, it is necessary to reunderstand the essence of patent investment evaluation and objectively evaluate the mandatory assessment system. Based on the existing legal framework, by drawing lessons from foreign experience, combined with actual need to patent investment assessment in small and medium-sized enterprises in under-developed region, and from the multilevel selection of the evaluation approach, the respective identification of assessment results and hierarchical supervision mechanism, it is necessary to establish a set of patent investment valuation approach of multilevel selection mechanism so as to adapt to the need to utilize the patent as capital.