摘要
随着社会的发展和科学技术的进步,无形资产在高校的发展过程中发挥着越来越大的作用。长期以来,我国高校对无形资产的管理比较薄弱,由于管理制度不健全,没有完整的无形资产评价体系,侵权、人才流动等导致无形资产的流失,造成了学校不可估量的经济损失。针对目前无形资产管理的现状,各高校应尽快转换无形资产管理的观念,建立科学的高校无形资产管理制度,成立专门机构规范无形资产管理,完善无形资产的量化管理及会计核算,保护和利用好无形资产,避免无形资产流失。
Intangible assets play a more and more important role in the process of university＇s development during the progress of society, science and technology. The management of intangible assets in Chinese universities is still quite weak because of no perfect evaluation system, infringement of intangible assets, no complete rules and regulations in management and brain drain. All these cause the inestimable loss of intangible assets. It follows that Chinese universities should change their ideas about the management of intangible assets as soon as possible so as to establish their scientific management systems with special organizations formed to normalize the management of intangible assets. In addition, they are required to quantify the management through accounting by staff for intangible assets. In this way the intangible assets could be protected and utilized effectively without lining out.
出处
《东北大学学报（社会科学版）》
2006年第5期344-346,共3页
Journal of Northeastern University(Social Science)
关键词
高校
无形资产
管理
universities
intangible assets
management
