商誉权探微

商誉权概念的厘清、性质的辨析是建构商誉权制度之理论起点。从词源学上考察 ,商誉一词为会计学上的概念 ,指一个企业在生产经营活动中所形成的超额盈利能力。商誉权应该成为一种独立的权利类型 ,但其不是知识产权 ,而是一种重要的无形财产权。由于大陆法系财产权二分法的局限性 ,商誉权只能游离于我国现有的民事权利体系之外。

On Goodwill Right

According to it's derivation, goodwill is a term of accountancy which refers to an ability in excess payoff owned by a corporation. Goodwill should be regarded as an independent right, and it is an intangible property rather than an intellectual property.