摘要
面对数字资源资产概念模糊、属性界定不准确而导致的管理过程不规范、管理方法不统一等问题,高校图书馆对数字资源的国有资产管理亟需完善。数字资源与纸质资源在法律权属、资源的稳定性、定价方式等资产属性上存在差异,厘清数字资源资产的概念和属性有助于对数字资源资产进行科学管理。数字资源资产是一种基于契约的权利型无形资产,应依据其是否具有永久使用权进行划分并分类管理。
Unclear concept and inaccurate attribute definition of digital asset cause problems such as disordered management process and inconsistent management methods. The state-owned digital asset management of university libraries needs to be improved urgently. The concept and attribute of digital asset are clarified by comparing the differences in asset attributes such as legal ownership, resource stability, and pricing methods between digital resources and paper resources. Digital asset is intangible asset of contract-based rights that should be classified and manged according to whether it has permanent rights to use.
作者
史淑英
张静
Shi Shuying;Zhang Jing
出处
《图书馆建设》
CSSCI
北大核心
2019年第4期92-97,共6页
Library Development
基金
国家社会科学基金项目“数字资源国际许可使用的法律风险及防控机制研究”的阶段性成果,项目编号:15BTQ069
关键词
权利型无形资产
契约
数字资源
资产管理
Rights intangible asset
Contract
Digital resource
Asset management