现代高校独立学院的资产管理

A Study of the Assets Management in Modern Chinese Colleges:A Case Study of the Assets Management in the Independent Colleges

目前独立学院产权制度中存在的问题导致了独立学院资产管理中资产权属界定模糊,资产使用过程中短期行为明显等问题。独立学院的产权具有多元性、多样性及所有权、办学权和收益权分属不同主体等特征,应从其存在现状、产权理论、无形资产管理、股份制理论进行分析,以期提高其资产管理水平。

The existing property rights system has some defects which lead to the unclear property rights in managing the assets of the independent colleges and to short - sighted actions. The property rights of the independent colleges have the features of pluralism and diversity with their ownership, administration and sharing of profits belonging to different entities. The improvement of their assets management relies on a correct understanding of their present situation, the property rights theory, the share - holding system, and the management of intangible assets.