高校科研成果的无形资产价值分析

针对高等学校科研成果现状和科研成果无形资产形成的特点，分析无形资产价值存在的特殊性，探讨影响科技成果无形资产价值实现的因素。提出高校应提高对科技成果保护与开发重要意义的认识，建立健全统一的科研成果管理体制并加强对科研成果的归档管理、评估管理，在科研成果的推广转让上下功夫，通过多种途径使科研成果尽快地应用于社会，实现科研成果真正意义上的保值增值。

The Analysis of Intangible Assets Value 0n Achievement in Scientific Research of Universities

In this paper,based on the characteristic of the status of achievements and the assets value in science research in univer-sities,we analyze the particularity of existence of intangible assets value. According to the charactor of achievement in scientific re-search,such as intangibility,resourcefulness,intelligence resourcefulness,disciplinary and comprehensiveness,monopolize and ag-ing characteristic,we analyze factors that can affect the value of the intangible assets of scientific and technological achievements.Uni-versities should enhance consciousness of protection and development of scientific and technological achievements,and establish a so-und and unified management system,strengthen the management and evaluation on achievement in scientific research. On the other hand,in order to apply research to the community as soon as possible,to achieve preservation and incensement of the research achie-vement,universities should promote the transfer and generalization of research by carrying out application of patents,technology trans-fer,technical services,technical consultation,cooperation development,set up scientific and technological enterprises and etc.