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高校无形资产预算管理初探
引用本文:陈慧仪,杨年立. 高校无形资产预算管理初探[J]. 财务与金融, 2013, 0(1): 64-67
作者姓名:陈慧仪  杨年立
作者单位:暨南大学财务与国有资产管理处 广东广州,510630
摘    要:无形资产是我国高校的宝贵财富,但目前大多数高校无形资产管理处于空白状态,无形资产的预算管理更是如此。本文试从分析高校无形资产预算管理现状背后的原因出发,尝试把全面预算管理引入到无形资产到管理中。

关 键 词:高校  无形资产  预算管理

Research for the Budget Management of Intangible Asset at Universities
CHEN Hui-yi , YANG Nian-li. Research for the Budget Management of Intangible Asset at Universities[J]. Accounting and Finance, 2013, 0(1): 64-67
Authors:CHEN Hui-yi    YANG Nian-li
Affiliation:Finance and State-owned Asset Management Department,Ji’nan University,Guangzhou 510630
Abstract:Intangible Assets are valuable wealth of universities, but nowadays most universities do not pay enough attention to the management of the Intangible Assets, especially for the budget management of Intangible Assets. In this paper, we are trying to analyze the current situation and put the comprehensive budget management into the intangible assets management of universities.
Keywords:Universities  Intangible Assets  Budget Management
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