基于价值链的高校无形资产管理应用研究  

Applied Researches on University Intangible Assets Management Based on the Value Chain Theory

作　　者：王红丽 张雪丽 

机构地区：[1]青岛农业大学国有资产管理处,山东青岛2661091 [2]青岛农业大学海都学院,山东莱阳265200

出　　处：《青岛农业大学学报（社会科学版）》2017年第3期59-62,88,共5页Journal of Qingdao Agricultural University(Social Science)

摘　　要：在市场竞争日益激烈的今天,不论是企业还是高校,无形资产成为其发展最为重要的生产要素,甚至超过有形资产带有的价值。首先尝试从管理学中的价值链理论入手,探析高校如何利用无形资产实现价值增值的过程,构建高校无形资产价值增值模型;其次分析高校无形资产管理存在的问题;最后从价值增值视角提出高校无形资产管理建议。The intangible assets become an important factor of production,and bring even more values than that brought by tangible assets for enterprises and universities in an increasingly competitive market.Based on the value chain theory in management,this paper analyzes how to make use of intangible assets in colleges and universities to realize the value increment,build an intangible assets value increment model,and then analyses the problems existing in the management of intangible assets in colleges and universities.Finally from the perspective of value-added university intangible assets management,suggestions are put forward.

关 键 词：无形资产 价值链 高校 

分 类 号：G647.5[文化科学—高等教育学]