高校无形资产管理研究

Research on the Management of University Intangible Assets

高校无形资产是高校资产的重要组成部分,是高校宝贵的物质财富与精神财富。然而中国高校无形资产管理中普遍存在观念淡薄、部门及有关制度缺乏、专利权属不清及转化率低、估价体系不健全、会计核算不合理、品牌意识不强等问题。需要根据这些问题的成因在转变观念、健全制度、加强队伍建设、建立评估体系、完善会计核算等方面采取有针对性的措施,促进高校无形资产管理的完善。

University intangible assets is a vital component of university properties, and it is not only a kind of material wealth, but also spiritual value. Problems lying in the management of intangible assets of colleges and universities are common, such as the weak idea of the assets, the lack of relevant organizations and regulations, the ambiguous patent ownership and low patent percent conversion , the incomplete appraisal system, the unreasonable accounting and the weak idea of brand awareness. Therefore it is necessary to change mind and perfect relevant systems, and strengthen the development of staff. Also it＇s required to set up the rating system, and complete the accounting system and other efficient measures, so that the management of intangible assets of colleges can be better improved.