新《高等学校会计制度》下无形资产管理的思考

Reflections on Management of Intangible Assets under the Background ofnew Accounting System in Universities

摘要

摘要:近年来,随着教育改革的不断深入,无形资产逐渐成为高校国有资产的重要组成部分。在新会计制度下,高校面临无形资产价格确认困难、成果转化效率低、缺乏科学的评估核算体系缺位、人才流动大等问题。制定有效的管理制度,建立健全人才激励机制,建立科学的核算体系和建立投资转让收益分配制度等,有助于提高高校无形资产的管理水平。

Abstract:In recent years, with the educational reformation deepened, the intangible assets have become an important part of state-owned one in universities. Under the new accounting system, such intangible assets are facing the problems like difficulty in price confirmation, the low transformation of fruits, lack of scientific evaluation system and brain drain. It is helpful to increase the management of intangible assets of universities to make the effective management systems, found and perfect the systems of encouragement, scientific evaluation, possession transference and investment and income allocation.