浅谈高校无形资产的特征与管理思考  

On Management and Characteristics of Intangible Assets in Institutions of Higher Education

作　　者：臧蕾[1] 范天新[1] 

机构地区：[1]东北农业大学,黑龙江哈尔滨150030

出　　处：《东北农业大学学报（社会科学版）》2009年第1期66-68,共3页Journal of Northeast Agricultural University:Social Science Edition

摘　　要：高校是创造和拥有无形资产的重要主体和场所,传统的资产管理十分注重有形资产,而未把无形资产纳入管理体系之中,无形资产流失现象时有发生,使高校的合法权益受到侵害。为真正体现无形资产的价值,使其为高校教育事业发展服务,加强无形资产管理势在必行。The university is an important main body and the place of creating and owing the intangible asset. The traditional property management pays great attention to the tangible asset, but it has not integrated the intangible asset in the management system. The outflow intangible asset of phenomenon causes the university the legitimate rights and interests receive the violation. It is necessary for higher education institutions to enhance the management of intangible assets so as to reveal the true value of intangible assets serving for university education.

关 键 词：高校 无形资产 特征 管理 

分 类 号：G47[文化科学—教育学]