刍议高校无形资产的管理

Elementary Introduction to Management of Intangible Assets of Colleges and Universities

高校是无形资产创造的重要基地,同时也拥有较多的无形资产,无形资产是高校核心竞争力的重要标志。因此首先介绍高校无形资产存在的权利、知识资产、关系、声望四大类型,然后提出高校在管理中存在着对无形资产的认识不够,依法保护意识不强,只注重开发研制,不注重实践运用等问题,阐述了提高对高校无形资产的认识,鉴定高校无形资产存在的状况,加强对高校无形资产的评估、核算,确保高校无形资产的完整;并进一步探讨研究建立高校无形资产管理制度、审计制度,加强高校无形资产的营运战略等管理措施。

Colleges and universities are the important bases that creates intangible assets, colleges and universities also own many intangible assets.The intangible asset is the important symbol of the core competition ability of the colleges and universities. At first, the paper introduced four types of intangible assets of colleges and universities. Four types is inclusive of rights, knowledge assets, relation and reputation, then pointed out the problems of management of intangible assets of colleges and universities. These problems are the insufficient understanding of intangible assets, the weak consciousness of depending on legal protection, showing emphasis on Scitech exploitation, rather than on application or pratice. The paper expatiated on enhancing recognition of intangible assets of colleges and universities, appraisal of existing status of intangible assets of colleges and universities, stengthening evaluation and accounting of intangible assets of colleges and universities, rendering certain completion of intangible assets of colleges and universities, and establishing management system and auditing system of intangible assets of colleges and universities, stengthening management measure of intangible assets of colleges and universities. 