高校无形资产管理探析

摘要

The university intangible assets are mainly composed of the categories of intellectual property rights , government authorization ,talents ,cultural heritage ,social relations and so on .At present ,there are some problems such as the lack of management consciousness ,the lack of management system ,the nonstandard accounting ,the low ratio of scientific and technological transfer , the loss of talents , the unclear partial ownership ,etc .Based on these ,the management of the intangible assets is put forward accordingly to raise the management awareness ,improve the management system ,standardize the accounting system ,improve the transfer efficiency ratio ,enhance the regulations for entry and exit of qualified personnel ,implement the laws and detailed provisions ,etc .%高校无形资产主要由知识产权类、政府授权类、人才队伍类、人文底蕴类、社会关系类等组成,目前存在管理意识不强、管理制度不完善、核算尚不规范、科技转化率低、人才流动损失、部分权属不清等症候.基于此,相应地对高校无形资产管理提出:提升管理意识、完善管理制度、规范核算体系、提高转化效率、完善人才进出规定、落实法规与细化条款等策略.