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一、无形资产出资是知识经济时代的必然要求所谓无形资产出资,是指以无形资产为资本而设立公司的法律行为。无形资产出资,既是权利人最大化实现无形资产价值的内在追求,也是科技发展和社会进步的必然选择。据资料显示,20世纪初,技术进步在经济增长中的贡献率为20%左右,到了五六十年代为40%～50%,20世纪末期则上升到了80%左右。在美国,高新技术产业对经济增长的贡献率已达55%以上,而传统产业中建筑业为14%、汽车工业仅为4%。由此可见,以创新技术为代表的无形资产作为企业创设的独特资本形式,不仅改变了传统经济的增长模式,而且正在拓展和创新国家之间的竞争方式。正如经济合作与发展组织在1996年发表的报告中所陈述的那样:“今天,各种形式的知识在经济过程中起着关键的作用,无形资产投资的速度远快于有形资产的投资,拥有更多知识的人获
I. Investment in intangible assets is an inevitable requirement in the era of knowledge-based economy The so-called investment in intangible assets refers to the legal act of setting up a company with intangible assets as capital. The investment of intangible assets is not only the intrinsic pursuit of maximizing the value of intangible assets by the obligees, but also the inevitable choice for the development of science and technology and the progress of society. According to statistics, at the beginning of the 20th century, the contribution of technological progress to economic growth was about 20%, from 40% to 50% in the 1950s and 1960s, and to about 80% in the late 20th century. In the United States, the contribution of high-tech industries to economic growth has reached over 55%, compared to 14% for the traditional industries and 4% for the automotive industry. Thus, as a unique form of capital created by enterprises, intangible assets represented by innovative technologies have not only changed the traditional mode of economic growth but are also expanding and innovating the modes of competition among countries. As stated by the Organization for Economic Co-operation and Development in a 1996 report: ”Today, all forms of knowledge play a key role in the economic process. Investment in intangible assets is much faster than investment in tangible assets, People with more knowledge gained