The form of capitalization with patent has changed into more essential.But laws and regulations of capitalization of patent are very few.This article tries to have some research in the angle of law on capitalization of patent.Firstly,according to the theory of philosophy and economic analysis of law,this article analyses indispensable nature and probable nature of capitalization with patent.After that,this article analyses three difficult questions which are the way of capitalization with patent,the proportion limit of capitalization with patent and the appraisal method of capitalization with patent.