The Practical Operation and Legal Theory of Patent Valuation

• Main Authors: Huang-Lung Su, 蘇皇龍
• Other Authors: Jason Tien Chou
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/40264260797998718340

碩士 === 中原大學 === 財經法律研究所 === 94 === The subject of this thesis is ‘The Practical Operation and Legal Theory of Patent Valuation’. In the current situation, the legal system of patents valuation is incompletely established and the public is short of trust in results of patents valuation. These problems will be studied and tried to solve by this research, in order to protect, develop the patent right and complete the legislative goodwill in the constitution the real law. There are 8 chapters in this thesis. Chapter I introduces the motivation, purpose, scope and methodology of this subject. Patents are one of the most important properties in business enterprises at the time of knowledge-based economy. The need of patent valuation increases rapidly, however, the system of patent valuation in Taiwan is only in a early stage. To establish the legal system of the patents valuation in consideration of the practical operation should be urgently implemented. Chapter II illustrates the differences among tangible assets, intangible assets, intellectual property and patents. The definition, conditions and importance of patents will be also discussed. Chapter III introduces the definition, characteristics and principles of property valuation. Chapter IV describes the principles of patents valuation based on the illustration in previous chapter. Chapter V describes the process and practical operation of patents valuation. The report of patents valuation will be discussed in detail, because it nearly reflects the total activities of the patents valuation and is a formal documentation. The valuer of the patents valuation has the legal responsibility for the validity of the report. Chapter VI describes the development of property valuation system in China whose experience will be helpful to establish a suitable system of the intellectual property valuation in Taiwan. It will be proposed for the short, middle and long term target to establish the system of the intellectual property valuation in Chapter VII. Chapter VIII concludes the study.