笔者认为该问题很大程度上是一个技术问题，无论是立法还是司法都应当充分尊重经济学家和会计专家的意见，法院介入该问题应采用间接的方式。

The author thinks that the problem is largely a technical issue, so the ideas of economists and accounting experts should be respected and the court should be involved in the problem indirectly.

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但是智力资本出资目前还存在制度上的障碍，包括立法上我国尚未承认智力资本，智力资本的会计核算存在诸多困难等。

These are systematic problems for recognition of the intellectual capital as equity share, including non-recognition of the intellectual capital by laws, as well as the difficulties for accounting.

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各国的证券监管，无不是通过证券立法，建立以会计信息充分披露为为核心的披露制度，并以此作为证券监管制度的基石。

All countries' securities regulation institutions passed laws to establish accounting information disclosing system, which laid foundation for securities regulatory system.

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