论高校无形资产的管理

Discussion on the Management of Intangible Assets in Universities

高校是无形资产相对集中的地方,但高校对无形资产还没有一系列管理条例和相应的专门管理机构,以及缺乏财务核算方法等。为了能把高校的无形资产有效地管理起来,正确核算无形资产价值,防止无形资产流失,本文针对目前高校无形资产管理处于薄弱环节状况,强调无形资产管理的重要性,提出高校进行无形资产有效管理的各种措施,特别提出财务管理中对各类的无形资产进行价值确认等会计核算方面的新思路。

Universities are places where intangible assets are comparatively concentrated. Yet there are neither regulations and special organizations for managing the intangible assets in universities nor accounting methods for them. Being aware of the importance of intangible assets management and the present weaknesses in this field, this paper puts forward some measures to effectively manage and correctly assess these assets and prevent their loss and particularly advances some new ideas in financial management to confirm the value of all kinds of intangible assets.