Intangible Assets Funded Legal Research

The current economic environment in China is at the knowledge economy era. The capitalization of the intangible assets can bring a huge economic wealth to the society, and establishing a corporation with intangible assets as capital is one of the very important way. China's new Company Law emphasizes the conjunction of security and efficiency and also focus on the balance of law enforcement and Law autonomy, making the company credit change from Capital credit to Assets credit. The new company law further enlarges the scope and proportion of intangible assets for investment, in order to encourage this form of investment. However, the provisions in the new company law are more general and fuzzy than specific and clear, and some of the provisions are not very operable, the consequence of which is that the benefits and interests of the shareholders, creditors and the public investors can not be well protected. To find a proper way to solve the above problems, this paper uses law analysis, case analysis and other research methods, discussing about the different ways to perfect our country's legal system of the investment of intangible assets.This paper defined the conception of intangible assets at the view of accounting and legal to introduce the characteristics of intangible assets investment.Combining the provisions in the legal regulations of intangible assets,this paper analyzes the main legal prolerms at the process of intangible assets investment and the operation of the actual condition,finally proposed suggestions and countermeasures to each question for perfecting our intangible assets investment system.