无形资产具有资本性。我国无形资产经历了一个从无到有,从粗糙到逐步细化的过程。但是,我国关于无形资产作为出资物的现行法规定有许多缺陷:公司法只规定了工业产权、非专利技术作为出资的适格物,而对商誉等具有广泛意义的无形资产未予认可;关于无形资产出资程序的立法存在较大的缺陷;在无形资产出资的法律责任方面,现行法律规定存在轻民事责任,重刑事、行政责任的倾向。在知识经济的背景下,无形资产凸显其在市场竞争中的重要地位,所以有必要针对上述缺陷,运用法律经济学研究的方法和理论,提出完善我国无形资产出资立法的思路和途径。 Intangible assets have capital. China’s intangible assets have experienced a process from scratch, from rough to gradually refine the process. However, the existing laws and regulations on intangible assets in our country have many defects: the company law only stipulates the industrial property rights, and the non-patented technology as a suitable asset for investment, while the intangible assets with broad meaning such as goodwill are not recognized; There is a big flaw in the legislation of the capital contribution procedure. In terms of the legal liability for the capital contribution of intangible assets, the current law has the tendency of light civil liability, heavy criminal liability and administrative liability. In the context of knowledge economy, intangible assets highlight its important position in the market competition. Therefore, it is necessary to apply the methods and theories of legal economics to solve the above shortcomings and put forward the ideas and ways to improve the legislation of intangible assets investment in our country.