CAJ | 학술논문

高校无形资产的含义有广义与狭义之分，其管理包括权属管理和价值管理两个方面。高校无形资产有其独有的来源和特征。目前无形资产管理是高校资产管理的一个薄弱环节，存在着诸多问题。在权属管理方面，应加大宣传力度，理顺管理体制，建立健全管理机制，规范无形资产使用、处置管理，加强产权管理，建立激励机制。在价值管理方面，应修订会计制度，补充完善核算规定，规范核算方法和报表披露办法，完善会计核算和评估体系。
고교무형자산적함의유엄의여협의지분，기관리포괄권속관리화개치관리량개방면。고교무형자산유기독유적래원화특정。목전무형자산관리시고교자산관리적일개박약배절，존재착제다문제。재권속관리방면，응가대선전력도，리순관리체제，건립건전관리궤제，규범무형자산사용、처치관리，가강산권관리，건립격려궤제。재개치관리방면，응수정회계제도，보충완선핵산규정，규범핵산방법화보표피로판법，완선회계핵산화평고체계。
University-owned intangible assets, with unique source and characteristics, can be interpreted in both broad and narrow senses. They include ownership management and value maintenance. Currently, university-owned intangible assets have problems in management. In ownership management, notification should be widely released, regulatory system rationalized, man-agement system improved, intangible assets service and disposal standardized, property ownership enhanced and incentive mechanism formed. In value maintenance, accounting system should be revised, accounting rules perfected, financial accounting and report release methods standardized, bookkeeping procedures and assessment system improved.