基于全生命周期的高校无形资产核算与管理研究  

Research on the accounting and management of intangible assets in university based on the whole life cycle

作　　者：马伟光 宋克茜 MA Weiguang;SONG Keqian(Accounting and Finance Department,Liaoning Normal University,Dalian 116029,China)

机构地区：[1]辽宁师范大学计财处,辽宁大连116029

出　　处：《辽宁师范大学学报（自然科学版）》2023年第3期313-318,共6页Journal of Liaoning Normal University:Natural Science Edition

基　　金：中国教育会计学会高等师范院校分会项目(GS2022YB07)。

摘　　要：在大数据、人工智能、物联网、云计算等信息化发展的冲击下,无形资产的价值在高校资产中逐渐显现.高校无形资产的管理与发展尚处于探索阶段,尤其是高校无形资产核算和管理等环节,需规范和完善的空间较大.通过对高校无形资产的特点和管理现状进行分析,找出目前高校无形资产核算和管理不足之处,为优化会计流程,提高无形资产核算效率,提升无形资产管理水平提出合理化建议.同时,结合高校无形资产的全周期管理,内部控制与绩效管理等,提出实施高校无形资产体系化管理,优化无形资产管理与使用,有效保护高校无形资产权益,促进高校的资产与财务深度融合.With the development of information technology and the impact of the big data era,the value of intangible asset is gradually emerging in the assets of universities.However,the management and development of university intangible asset are still in the stage of exploration,especially the accounting of university intangible asset.This paper analyzes the characteristics and management status of intangible asset in universities,optimizes the accounting process,makes the intangible assets be measured and amortized accurately,and improves the management efficiency of intangible asset in universities.Combined with the full-cycle management of university intangible asset,a scientific and effective intangible asset management system is formed,so that the intangible asset developed by universities can be properly protected and used.To provide effective management advice for the fledgling intangible asset management of colleges and universities,to promote the integration of assets and financial services of colleges and universities,and to improve the management level of intangible asset.At the same time,the intangible asset of the whole life cycle management and financial sharing service system for the accounting and management of intangible asset proposed rationalization recommendations.

关 键 词：全生命周期 绩效 无形资产 管理体系 

分 类 号：G475[文化科学—教育学]