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本文从专利资产在证券化操作中的定位入手,分析拟证券化资产的特征与我国现行立法的要求,提出拟证券化的专利资产本质是专利权的具体权能或者已转化为合同的债权而非专利权本身,同时根据新出台的《证券公司资产证券化业务管理规定》的有关规定提出拟证券化专利资产必须以进行证券化操作的时间点为界,划分为债权类资产和收益权类资产两种具体形态。最后指出专利资产证券化制度的发展有赖于对拟证券化资产要求的放宽,通过提高无形资产评估的水平和我国专利质量来促进这项制度的发展。
This paper begins with the positioning of patent assets in securitization operation, analyzes the characteristics of securitized assets and the requirements of the current legislation in our country, and proposes that the nature of the patent assets to be securitized is the specific rights of patent rights or the claims that have been converted into contracts Patent right itself, and according to the newly promulgated “Securities Company Asset Securitization Business Management” of the relevant provisions of the proposed securitization of patent assets must be securitized operation of the time point as a boundary, divided into debt assets and income rights assets Two specific forms. Finally, it points out that the development of the system of patent assets securitization depends on the relaxation of the requirements for securitized assets and the promotion of this system by improving the level of the evaluation of intangible assets and the quality of patents in our country.