高校基础课实验室无形资产评估中应注意的问题

The Problem Should Be Paid Attention to in the Appraisal of the Lab-oratorial Invisible Property of the University Elementary Course

基础实验室的无形资产和有形资产一样,都属于实验室的资产。从五个方面分析基础实验室无形资产评估中应注意的主要问题,以使实验能够更好地为教学服务,取得良好的实验教学效果。

Like the tangible assets,the invisible assets of the elementary laboratory belong to the property of the laboratory. This article attempts to arouse some related staffs' attention by analyzing the necessity and importance of the existence of the invisible assets of the laboratory. In this way,it can enhance the staffs' attention to the con-struction of the tangible assets of the laboratory and make the laboratory serve more modern teaching.