智慧資本投資保障的完整性

Integrity Protection on Intellectual Capital Investment

因應全球經濟競爭及知識經濟時代,台灣企業當務之急,應屬智慧資本之創造與管理。本文擬藉各領域既存問題之分析,探討智慧資本投資保障的完整性議題。雖然台灣就智慧財產權各項單獨法制而言,尚稱具備,堪可與世界接軌,但如將智慧財產權延伸到智慧資本投資的整體法律保障層面而言,其所需的會計、財務、租稅及交易法制並不完整,甚可說相關配套法制及經濟機制甚為落後,致使企業難以評估其所擁有智慧資本之價值,而無法掌握企業真實的市場價值。本文將提出相關問題及思路,提供台灣政府對智慧財產權相關的會計、財務、租稅、交易及其配套法制進行整體檢討之參考,以期政府制定、修訂並完善相關配套法制,協助台灣企業創造及管理全球智慧資本。在實務運作上,本文點出台灣企業本身在智慧資本之管理、人力投入與組織設計上之不足,再加上提供相關服務之專利代理人欠缺應有的專業能力,以及行政機關的專利審查過程和救濟程序,長期以來存在的品質及效率等問題,未見明顯改善,更遑論創新管理模式。在司法救濟上,專利權、商標權、著作權、積體電路電路佈局及營業秘密等權利與利益之保護,過去多依賴刑事訴訟制度救濟和「以刑逼民」之作法,致有關的民事訴訟制度及其操作未獲根本性的改造,終使智慧財產權權利行使困難,甚至落空,在專利法除罪化後,此問題似更顯嚴重。以上種種均使企業在台灣經營智慧資本之條件更形惡化。本文並從台灣產業結構變遷之角度,探討此對專利價值存續的衝擊。最後以台灣製造業規模縮小、經濟環境惡化及產業結構變遷;民事訴訟制度落後,致使專利權之保護形同具文;從技術含量、專利代理到專利審查等專利產生所有環節,存在諸多品質、專業及效率之問題此三點理由,嘗試提出「台灣專利無用論」之警鐘,希望政府能儘早重視智慧資本完整法制之重要性,推動有利台灣企業經營智慧資本之基礎環境,並期許台灣企業充分利用過去所累積的經驗,競相投資於智慧資本的創造及管理,方能在全球經濟競爭時代,展露頭角,永續經營。In coping with the global economic competition and knowledge economy, the first priority of Taiwanese businesses ought to be the creation and management of intellectual capital. This article attempts to examine issues concerning the integrity of protection on intellectual capital investment through analyses of current, existing problems in various domains. As far as each individual law is concerned, while Taiwan has already developed a rather complete framework on intellectual property protection comparable to international norms, it has not yet provided a complete picture in the accounting, finance, taxation, and [fair] trade aspects of a comprehensive regime expanded from intellectual property rights to the investment of intellectual capital. The rather backward inter-complimentary legal and economic mechanism only resulted in businesses having great difficulties to assess the value of their intellectual capital, and thus losing grip on the real market value. This article will present the issues and threads as a reference for the government to review and overhaul the accounting, finance, tax, and transaction laws and other legal regime concerning the protection of intellectual property rights, hopefully the government will promulgate, revise, and perfect the relevant legal regime and assist businesses in Taiwan in the creation and management of 951