试析高校无形资产流失的原因及对策

Analysis of causes of the drainage of intangible assets in universities and their countermeasures

无形资产是高校的一项重要资产,具有非实体性、网络效应、不确定性、时效性等特征。由于高校在无形资产管理方面重视不够,缺少相应的规章制度,高校的无形资产流失严重。文章针对这一现状,指出高校应采取有效的措施,增强无形资产管理意识,强化无形资产核算,建立有效的激励机制,防止开形资产的流失。

As an important, property of universities, the intangible assets have such characterstics as non-entity, network effect, uncertainty, and effectiveness for a given period of time. Due to the inadquate attention to the management of intangible assets and related regulations and laws, the drainage of intangible assets in universities has become a serious problem. This paper points out that universities should take effective measures to enchance the consciousness of intangible assets management, strngthen the calculation and establish the effective, incentive mechanism in order to prevent such drainage.