高等院校无形资产管理中几个问题的研究

高校无形资产是国有资产的重要组成部分,是高校重要的办学资源。随着社会主义市场经济的发展,特别是中国加入WTO以后对高等教育带来的机遇和挑战,高校办学者应对无形资产的价值引起高度重视。本文针对高校无形资产的特点,结合当前高校无形资产管理现状,就如何开发利用高校无形资产进行了可行性研究和探讨,促使高校管理者加深对高校无形资产的认识,提高其社会效益和经济效益,更有效地发挥高校智力优势。

Some Problems of the Management of Intangible Assets in Higher Institutions

The intangible assets in higher institutions,an integral part of the nation-owned assets,serve as an im-portant resource for the successful running of higher institutions in China. The fast expansion of market economy and China's entry into WTO have put before the higher education in China a severe challenge as well as a golden chance. To rise to the challenge, the author proposes some ideas on how to fully explore the value of intangible assets to yield desirable economic and social returns. The paper also discusses the inherent characteristics and the status of intangible assets in higher institutions.