On Legal Regulation Of Intangible Capital

In this paper, with the era background of the corporation Law being amended, the author tries to form the systematic basic theory on the intangible assets investment, and sets up the relevant legal regulation system in order that the Corporation Law can be operated more easily and then the principle of the legislation and the practice can be combined well, So that the corporation law will adapts to the requirements put forward by the development of times on the legislation of the Corporation Law. With this purpose, the thesis primarily discusses the effect to the investment form of intangible assets by the evolvement from the capital credit principle to the assets credit principle. In the second part, the author introduces the relevant provisions on the investment of intangible assets in our Corporation Law, analyzes the advantages and disadvantages of the new provisions and lists several special methods of investment of intangible assets with some disputes in the theory. At last, the author puts forward her own opinions and suggestions on the measures of the protection of the investment of intangible assets and the legal liability system.