安排、现实挑战与法律对策.PDFVIP

复复旦旦教教 育育论论坛坛 ２２００ 1188 年年第第 1166 卷卷第第 55 期期 ＦＦｕｕｄｄａａｎｎ ＥＥｄｄｕｕｃｃａａｔｔｉｉｏｏｎｎ ＦＦｏｏｒｒｕｕｍｍ． ＶＶｏｏｌｌ．．1166 ，，ＮＮｏｏ．．55 ·专 题 · 公办高校科技成果转化股权奖励 ：制度 安排 、现实挑战与法律对策 陈敬根 （上海大学 法学院，上海 200444 ） 摘要 ：公 办高校科技成果转化股权奖励制度安排存在四种形式 ，但在具体 实践 中存在 实施方式单一 ，无 法应对战略投资者融资需求，具体适用法律模糊和递延纳税优 惠受众狭 窄等不足 。 从促进科技成果转化和 保障公 办高校与科技成果完成者的权益角度 出发 ，需要进一步优化既存公 办高校科技成果转化股权 奖励制 度安排的设计 ，给予科技成果完成者的股权持有身份 ，避免单纯采取“时际法”或“溯及法”，合理配置递延纳 税方案。 关键词 ：公 办高校 ；科技成果转化 ；股权奖励 ；递延纳税 Equity Award for the Transformation of Scientific and Technological Achievements in Public Universities: Institutional Arrangement, Realistic Challenges and Legal Countermeasures CHEN Jinggen （Law School ，Shanghai University ，Shanghai 200444 ，China ） Ａｂｓｔｒａｃｔ押 There are four forms of institutional arrangement concerning equity award for the transformation of scientific and technological achievements in public universities. However, in concrete practice, the institutional arrangement is faced with several challenges, including single implementation mode, inability to cope with the financing needs of strategic investors, ambiguity in specific legal application and narrow beneficiaries of deferred tax. From the perspective of promoting the transformation of scientific and technological achievements and safeguarding the rights and interests of public universities and accomplishers of scientific and technological achievements, this paper proposes to optimize the design of institutional arrangement concerning equity award for the transformation of scientific and technological achievements in public universities, to grant equity ownership to the accomplishers of scientific and technological achievements, to avoid simply applying