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创业投资作为针对高科技企业的一种“高风险,高回报”的投资活动,上万个项目统计的结果表明,其成功率只有15％左右。为了尽量减少投资者的损失,鼓励更多的投资人积极投资于高技术领域,各国政府为此都制定了一系列法律制度,从创业投资公司制度的安排、知识产权保护到税收、政府担保等等。在西方发达国家,没有专门的针对创业投资的法律制度,有关这方面的规定都分散在各种具体的法规之中,只有在亚洲新兴国家和地区,才在这方面推出了一些专门的法规,而最有影响的要数我国的台湾地区颁布的《创业投资事业管理规则》。
Venture Capital As a “high-risk, high-return” investment activity targeting high-tech enterprises, the statistics of tens of thousands of projects show that the success rate is only about 15%. In order to minimize the losses of investors and encourage more investors to actively invest in high-tech fields, governments of all countries have formulated a series of legal systems for this purpose, ranging from the arrangements for venture capital companies to the protection of intellectual property rights to taxes and government guarantees Wait. In developed countries in the West, there is no specific legal system for venture capital. The relevant provisions in this regard are scattered among various specific laws and regulations. Only in emerging countries and regions in Asia have special regulations been introduced in this respect. The most influential to the number of China’s Taiwan region promulgated the “Venture Capital Management Rules.”