高校资产评估体系在资产管理中的有效性研究

Research on Efficiency of Assets Assessment System in Assets Control of Colleges and Universities

无形资产评估结构的构建,对无形资产所具有的价值性及应用性进行全面评估,为高校资产评估指标体系的系统化构建提供重要的补充作用。结合资产价值评估的主体性,促使资产评估能够反映出高校有形资产与无形资产本身所具有的发展价值,引导高校资产管理工作开展的方向。通过有形资产评估结构的创新性构建过程,为高校资产管理工作开展的有效性提供积极的阐述与说明作用。总之,高校资产评估体系构建的维度从有形向无形综合评估方向发展,客观而又充分地表现出高校资产管理所具有的作用及价值。

The construction of intangible assets assessment system and the evaluation of value and appliance of intangible assets have acted an important supplement for systematized construction of assets assessment index system of colleges and universities. Con- sidering subjectivity of assets assessment, assets assessment could reflect the development value of tangible and intangible assets of col- leges and universities to direct the orientation of assets control of colleges and universities. By creative construction of tangible assets assessment, efficiency of assets control of colleges and universities has been provided positive illustration. In a word, dimension of con- structing assets assessment system of colleges and universities is developed from tangible to intangible, objectively and fully presenting the role and value of assets control of colleges and universities.