浅议高校无形资产管理与核算

无形资产在高校资产中所占比重大大增加，而无形资产管理在高校资产管理中处于薄弱环节，没有切实可行的的管理办法和保护措施。论述了完善无形资产管理制度，建立科学的无形资产核算体系，有效利用和管理无形资产，提高高校综合实力，这是高校长期战略发展的一个主要任务。

Discussion of Intangible Assets Management of College

Although the ratio of college intangible assets is increasing continuously,it's management is behind,and there have no effective methods to protect it.For administering college intangible assets effectively,the author proposes some methods for improvimg college intangible assets management system.