Elementary Introduction to Management of Intangible Assets of Colleges and Universities
Jiang Zhi
Abstract
Jiang Zhi
Abstract
Colleges and universities are the important bases that creates intangible assets, colleges and universities also own many intangible assets.The intangible asset is the important symbol of the core competition ability of the colleges and universities. At first, the paper introduced four types of intangible assets of colleges and universities. Four types is inclusive of rights, knowledge assets, relation and reputation, then pointed out the problems of management of intangible assets of colleges and universities. These problems are the insufficient understanding of intangible assets, the weak consciousness of depending on legal protection, showing emphasis on Scitech exploitation, rather than on application or pratice. The paper expatiated on enhancing recognition of intangible assets of colleges and universities, appraisal of existing status of intangible assets of colleges and universities, stengthening evaluation and accounting of intangible assets of colleges and universities, rendering certain completion of intangible assets of colleges and universities, and establishing management system and auditing system of intangible assets of colleges and universities, stengthening management measure of intangible assets of colleges and universities.
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Colleges and universities are the important bases that creates intangible assets, colleges and universities also own many intangible assets.The intangible asset is the important symbol of the core competition ability of the colleges and universities. At first, the paper introduced four types of intangible assets of colleges and universities. Four types is inclusive of rights, knowledge assets, relation and reputation, then pointed out the problems of management of intangible assets of colleges and universities. These problems are the insufficient understanding of intangible assets, the weak consciousness of depending on legal protection, showing emphasis on Scitech exploitation, rather than on application or pratice. The paper expatiated on enhancing recognition of intangible assets of colleges and universities, appraisal of existing status of intangible assets of colleges and universities, stengthening evaluation and accounting of intangible assets of colleges and universities, rendering certain completion of intangible assets of colleges and universities, and establishing management system and auditing system of intangible assets of colleges and universities, stengthening management measure of intangible assets of colleges and universities.
Key concepts: Intangible asset, Business, Intangible good, Book value, Business operations, Assets under management, Intangible property, Audit