What is a technical unit?

In legal theory, the so-called concept of technology shares is the shares formed by shareholders with patented technology and non-patented technology at a fixed price. China's "Company Law" stipulates that the shares contributed by shareholders of a limited liability company with industrial property rights and non-patented technology at a fixed price shall not exceed 20% of the company's registered capital, unless the government has special provisions on the adoption of high-tech achievements; The shares contributed by the promoters of a joint stock limited company with industrial property rights and non-patented technology at a fixed price shall not exceed 25% of the registered capital. In practice, there are also shares converted from technology investment for the purpose of encouraging technology contribution, developing new products and promoting technology progress.

Source of shares

Patented technology and non-patented technology used by shareholders

classify

Divided into legal person shares and individual natural person shares.

Chinese name

Technology unit

fundamental principle

Fixed stock

form

Ownership shares and dividend shares

detailed description

Technology shares can be subdivided into legal person shares and individual natural person shares according to equity owners. If the rights and interests owned by technology stocks are subdivided, they can be divided into ownership stocks and dividend stocks. If it is subdivided according to the delivery authority of technology stocks, it can be divided into performance stocks, dividend backfill stocks and dividend stocks. Generally speaking, it is not difficult to set up technology stocks when setting up enterprises. What is difficult is how to allocate these scientific and technological stocks, which is more conducive to the development of enterprises and really mobilize the enthusiasm of scientific and technological personnel. The allocation of technical units needs to consider the following factors: 1. Identify the owner of the technology unit. 2. Proper separation of ownership and dividend rights. 3. Follow-up technicians should hold shares appropriately. When subdividing technology stocks, suggestions are: 1. It is best to divide the technology stocks at one time, leaving room. 2. Technical units should be distributed not only to the main technicians who create this technology, but also to the managers and technical managers who play a major role in creating this technology. 3. If conditions permit, share expansion and allotment should be considered. 4. Dividend backfill shares should be combined with cash and physical investment to maintain a certain proportion, so as to better reflect the existence of risks and profits. 5. The technology invested by shares belongs to the new company, and if the technology is taken away, it shall compensate for the losses.

Obviously, the state and local governments have formulated policies to encourage high-tech companies to take shares, and hope to distribute these technology shares among technology owners appropriately. First, I hope to encourage technicians to innovate constantly and create high-tech and high-tech products. Second, I hope to combine the interests of technology owners with the overall interests of enterprises, fully mobilize the enthusiasm of scientific and technological personnel, retain talents and stabilize talents. Third, establish an atmosphere of respecting knowledge and talents, accumulate more high-tech products and high-level scientific and technological talents, and leave enough stamina for the long-term development of enterprises. On the other hand, from the actual situation in China, technicians pay more and more attention to holding certain shares in enterprises. If this part of the technology stocks is not properly allocated, it will not only fail to achieve the above objectives, but may be counterproductive, leading to the rapid disintegration of enterprises.

Subdivision form

There are many ways to divide or subdivide shares, which are described in various literatures, but there are few literatures devoted to subdividing technology shares, so it is necessary to discuss the subdivision forms of technology shares.

1 divided into legal person shares and individual natural person shares according to the ownership of technology shares. Legal person shares: technical shares owned by enterprises and institutions as legal persons; Individual shares: technology shares owned by natural persons.

According to the rights and interests of technology stocks, they can be divided into ownership stocks and dividend-paying stocks.

Ownership share: the owner of this share owns all the rights and interests of the technology share, that is, both the ownership of the technology share and the dividend right of the technology share, which can be transferred and given away. Ownership shares include shares and performance shares obtained by cash, in-kind and technical contributions.

Dividend-sharing right shares: the shares of this technology stock only have dividend-sharing right, and they have no ownership, and the dividend-sharing right is also non-transferable. People change hands in stocks, so their ownership and dividend rights are separated. Dividend shares mainly include dividend backfill shares and dividend shares before backfilling.

According to the distribution authority of technology stocks, it can be divided into performance stocks, dividend backfill stocks and dividend stocks.

Performance shares: ownership shares that are not funded in cash or in kind. Such shares can be divided into technical performance shares and non-technical performance shares. Technical performance shares are shares directly awarded by legal persons and natural persons with technology at a fixed price, which are called legal person technical performance shares and natural person technical performance shares; Enterprise technology performance shares can be presented to natural persons who have contributed to the technology of pricing shares; Non-technical performance shares are contributed by enterprise shareholders or natural person shareholders in cash and in kind and presented to individuals who have made outstanding contributions to the establishment and development of enterprises. Performance shares are characterized by no need for cash or physical investment (technology can be invested at a fixed price), and generally have complete ownership, and most of them do not need funds to bear the losses of enterprises. Technical performance shares take risks with the technology they own, while non-technical performance shares take risks with the shareholders who actually contribute.

Backfilling shares with dividends: when an enterprise is registered, it borrows shares from other shareholders of the enterprise and uses dividends to offset the loans. The part that has not been offset is only the dividend right, and the offset shares have full ownership.

The owner of the dividend backfill shares can also use cash, physical objects and technology at the same time. At this time, the owner of the dividend backfill shares owns the shares with full ownership, and also owns the dividend backfill shares in cash, in kind and technology.

Dividend backfill shares are mainly distributed and presented to major technical personnel and major business managers. Dividend backfill shares distributed and donated to key technical personnel are generally part of the technical shares owned by legal persons; Dividend backfill shares distributed and presented to key managers are generally part of the shares contributed by other corporate shareholders or natural person shareholders in cash or in kind. The main purpose of establishing dividend backfill shares is to stabilize the main managers and technical backbones who do not own shares or have fewer shares when the enterprise is established.

Dividend-paying shares: shares donated by enterprise shareholders with only dividend rights. The main purpose of establishing such shares is to stabilize and encourage the main managers and technicians who have no shares or few shares when the enterprise is established, especially the main leaders and core technicians who have no shares after the enterprise is established. Such shares are generally established according to the positions of enterprises, and people who work in these positions will own these dividend-paying shares; Once these people leave their posts with dividend-paying shares, they no longer own these shares, and these shares will be transferred to managers and core technicians who will enter these posts in the future.