智慧財產權之擔保與授信

Abstract

近年來我國經濟結構已由知識密集型產業為發展主軸，企業不論大小，都致力於技術的開發，商業模式的創新，也因此創造、累積了許多珍貴的智慧財產。然而，由於目前我國實務上未有企業以其所擁有智慧財產權利為資產向金融機構融資之案例，導致此等技術密集企業無法充分利用所有智慧財產價值取得所需資金，更進一步的發展茁壯。 利用智慧財產權融資在實務上遭遇之困難，涉及之層面包含法制層面、經濟層面、以及估價技術等問題，由於本文係以法制層面切入，故就其他部分即不予深入探討，合先敘明。 以法制面而言，目前我國雖然已有就抽象權利設定質權的相關規定，但這些規定基本上係準用動產質權之法條。然而由於智慧財產權之性質與動產多有相異，本文建議未來應特別就以智慧財產權設定質權部分予以設立專章，以玆區別一般動產質權。同時對於各智慧財產權法中設定權利質權之規定予以明定包含登記、登記機關、公示效果等相關規定，使需要使用智慧財產權融資的相關企業及權利擁有者，有明確之法規可遵循。此等透明清楚的法規訂立，並可降低融資過程中必須調查法律規定之成本。 另外，為改善我國目前估價制度缺乏公信力之問題，本文並針對估價師制度以及估價法之建立進行探討，希冀透過建立更健全的估價相關法制，使金融機構在面對企業以智慧財產權設定擔保提出融資需求時，更有信心接受。 最後，以智慧財產權融資的議題除了從法制面探討外，需更全面性的思考其他配套的智慧財產權融資、鑑價及資訊服務以輔助智慧財產權融資制度之發展。

In recent years, knowledge-intensive industry has started to play an important role in the economy of Taiwan. All companies, regardless of their size, have begun to devote themselves to developing new technologies and creating innovative business models which have led to the invention and accumulation of numerous valuable intellectual properties. Banks in Taiwan, however, have never accepted these intangible properties as collateral or pledge for furthering financing. Consequently, many companies in Taiwan are unable to exert the full value of their intellectual properties and fail to acquire needed capital. The difficulty of using intellectual properties as financing tools is derived from incomplete regulation, immature market practice and unclear appraisal technique. This essay, however, will only focus on the legal aspect of this problem. For our current legislation, although there are already provisions covering the use of intangible rights or properties as pledges, these provisions are simply in conformity mutatis mutandis with provisions governing the use of tangible properties as pledges. Nevertheless, comparing the nature of intellectual property with tangible property, there is a great disparity between the two, which requires separate regulations. This essay would advise legislating new regulations regarding the registration of an intellectual property pledge, establishing the governing department of such registrations and outlining the legal effect of the registrations, etc. These regulations will show companies a clear legal route to use their intellectual properties for financing and lower the cost of doing legal research for related information. In addition, this essay will review current legislation regarding the appraiser and the appraisal process. A better frame and legislation of appraisal would add confidence to financial institutions in accepting intellectual properties for financing. Finally, the issue of using intellectual property as a financing tool requires a more comprehensive discussion. Forming supplementary systems such as circulating the information of intellectual property or educating future appraisers would further ripen the whole idea of financing with intellectual properties.