| 高等学校无形资产管理研究 |
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| 引用本文： | 孟凡红,朱卫东. 高等学校无形资产管理研究[J]. 合肥工业大学学报(社会科学版), 2006, 20(6): 61-64 |
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| 作者姓名： | 孟凡红 朱卫东 |
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| 作者单位： | 合肥工业大学,管理学院,安徽,合肥,230009 |
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| 摘 要： | 随着高等学校办学方向调整和办学规模的不断扩大,无形资产逐渐成为高等学校资产的重要组成部分.文章根据高等学校无形资产的特征,以及在分析了现阶段高等学校无形资产管理状况的基础上,指出需要通过进一步加强无形资产的确认、计量、管理、运作和使用等工作,才能充分发挥无形资产的特殊效能,促进高等学校资产管理的进一步发展.
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| 关 键 词： | 高等学校 无形资产 财务管理 |
| 文章编号： | 1008-3634(2006)06-0061-04 |
| 修稿时间： | 2005-12-15 |
On management of intangible assets of colleges and universities |
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| MENG Fan-hong,ZHU Wei-dong. On management of intangible assets of colleges and universities[J]. Journal of Hefei University of Technology(Social Sciences), 2006, 20(6): 61-64 |
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| Authors: | MENG Fan-hong ZHU Wei-dong |
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| Abstract: | With the orientation adjustment and running scale enlargement of universities,the intangible assets gradually become one important component of the university asserts.Based on the characteristics of intangible assets,and the analysis on thecurrent situation of the management of intangible assets in universities,the paper points out that the intangible assets management such as confirmation,measurement,management,operation and employment should be improved to play the special function of intangible assets and accelerate the further development of the assets management in universities. |
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| Keywords: | colleges and university intangible assets financial management |
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