浅析制约高校无形资产管理的“瓶颈”因素

Analysis of the Bottleneck in Management of Intangible Assets in Colleges and Universities

从高校无形资产管理工作的难点问题出发,分析制约高校无形资产管理的"瓶颈"因素,主要从无形资产的特点与管理的难于具体操作、管理体制存在缺限、无形资产评估与财务计帐存在一定困难等三方面作了简要分析,提出了解决问题的具体策略与方法。

Starting from the difficulties in the management of intangible assets in colleges and universities, this paper has analyzed the 'bottleneck' factors involved. The author holds that the difficulties have a lot to do with the characteristics of intangible assets, and the factors include the inconvenience in the actual management, the weakness with the current management system and the troubles with the evaluation and accounting of intangible assets. 