高校无形资产的来源、特征及管理研究

高校无形资产的含义有广义与狭义之分，其管理包括权属管理和价值管理两个方面。高校无形资产有其独有的来源和特征。目前无形资产管理是高校资产管理的一个薄弱环节，存在着诸多问题。在权属管理方面，应加大宣传力度，理顺管理体制，建立健全管理机制，规范无形资产使用、处置管理，加强产权管理，建立激励机制。在价值管理方面，应修订会计制度，补充完善核算规定，规范核算方法和报表披露办法，完善会计核算和评估体系。

Study on Sources,Characteristics and Management of University-owned Intangible Assets

University-owned intangible assets, with unique source and characteristics, can be interpreted in both broad and narrow senses. They include ownership management and value maintenance. Currently, university-owned intangible assets have problems in management. In ownership management, notification should be widely released, regulatory system rationalized, man-agement system improved, intangible assets service and disposal standardized, property ownership enhanced and incentive mechanism formed. In value maintenance, accounting system should be revised, accounting rules perfected, financial accounting and report release methods standardized, bookkeeping procedures and assessment system improved.