高校精品课程建设可以计量为无形资产

Hi-quality Courses Can Be Measured As Invisible Capitals in Colleges

高等院校精品课程建设内涵包括教师队伍、教学内容、教学条件、教学方法、教学手段、教学效果、课程特色、政策支持等诸方面评审指标,在建设中投入了大量的人力、物力和财力,这些用货币计量的物化劳动和活劳动的耗费可以采用评审标准计分法或超额收益法、平均超额收益法、收益资本化法、超额收益资本化法和贴现法等企业化评价法可靠地计量为现代大学无形资产。

Such evaluation criteria as teaching staff, teaching contents, teaching conditions, teaching methods, teaching effects, course features, and policies support are included in hi-quality courses construction in colleges. Great amount of manpower, property and money is used during the construction. The investment can be measured as invisible capitals in colleges by ways of scoring under evaluation criteria, excess revenue, average excess revenue, revenue capitalization, excess revenue capitalization and discount commonly used in enterprises.