教育部直属高校无形资产规模:评价体系、相对差异与异质性分析  

The Size of Intangible Assets in Chinese Universities Directly under the Ministry of Education:The Analysis of Evaluation System,Relative Differences,and Heterogeneity

作　　者：孙俊芳 赵成 王云玥 SUN Junfang;ZHAO Cheng;WANG Yunyue

机构地区：[1]北京师范大学国有资产管理处 [2]北京师范大学统计学院

出　　处：《社会治理》2024年第1期58-72,共15页Social Governance Review

摘　　要：高校持有的无形资产丰富,重要地位日益突出,但从微观层面研究高校无形资产规模现状的文献较少。本文通过将高校无形资产分类,从专利著作、专有技术和校名校誉三个层面分别设置指标,构建高校无形资产规模的评价指标体系。同时,依据城市类型、办学层次和学科范围区分不同高校类别,探究不同类别高校的规模特征。以探索众多高校的无形资产持有规模,厘清各类无形资产情况,为建立和完善高校无形资产评估、管理的机制体制提供可视化的数据支持。结果表明,应完善各类型高校的无形资产评价体系标准,对于不同的高校类型,评价标准应考虑不同高校的具体情况,评价体系应该具有一定区分度;应增强无形资产量化管理能力,相关高校应重视无形资产量化管理的相关工作,定时定期汇总相关数据并进行整理、核查,形成无形资产数据库;应提高部分高校对自身无形资产的重视。The intangible assets held by colleges and universities are abundant and their important position is becoming increasingly prominent,but there is little literature on the current situation of the scale of intangible assets in colleges and universities from the micro level.By classifying the intangible assets of colleges and universities,the evaluation index system of the scale of intangible assets of colleges and universities is constructed from three aspects:patent works,proprietary technology and university reputation.At the same time,we distinguish the types of universities such as city type,school level and discipline scope,and explore the scale characteristics of different types of universities.This article aims to explore the scale of intangible assets holdings across numerous colleges and universities,and to clarify the status of various types of intangible assets,thereby providing visual data support for the establishment and improvement of mechanisms and systems for the assessment and management of intangible assets in colleges and universities.The results indicate the need to enhance the standardization of the evaluation system for intangible assets in different types of colleges and universities.Evaluation criteria should be tailored to the specific circumstances of different types of colleges and universities,while the evaluation system should exhibiting a certain degree of differentiation.Additionally,there is a need to strengthen the quantitative management capabilities of intangible assets.Relevant colleges and universities should prioritize the quantitative management of intangible assets,regularly compile and organize relevant data,verify its accuracy and establish an intangible asset database.Moreover,efforts should be made to enhance there cognition of intangible assets by certain colleges and universities.

关 键 词：高校无形资产 规模现状 评价体系 

分 类 号：G647.5[文化科学—高等教育学]