A Study On The Transformation Of Intangible Assets In Colleges And Universities

The twenty-first century is the era of knowledge economy,which is a century of intangible assets characterized by intellectual achievements.The number of intangible assets owned by a country represents the strength of the country's comprehensive national strength,indicating that the country has reached the level of economy,science and technology and management.In the era of knowledge economy,the intangible asset,which is an important economic resource in the form of a special right and knowledge,plays a more and more important role in promoting the economic development of the society.As the cradle of knowledge innovation,source of communication and personnel training,the universities in China have contributed a great deal of knowledge and technology to the country and society,which is also the main position of creating and producing intangible assets.Study on transformation of intangible assets,which are related to its social and economic benefits that should create value,It is also an extremely important research topic which the universities generally face.This paper analyzes the transformation of intangible assets from the perspective of universities.Basis on the human capital theory,intellectual property rights and other discipline theory,divided into five categories,which are human capital,intellectual property,brand,market and government authorized according to the content of college intangible assets,And sort out the status and problems of the transformation of the five types of intangible assets in detail,then it introduces the advanced experience of the developed countries in the transformation of intangible assets in universities from three aspects: government,universities and implementation mechanism,and based on the theory of human capital and intellectual property,the author analyzes the five modes of transformation of intangible assets of the universities in detail.Finally,some suggestions are put forward to improve the transformation of intangible assets in universities from four aspects: cultivating consciousness of transformation,implementing classification management,perfecting transformation mechanism and constructing transformation platform.The study found that:(1)according to previous studies and the needs of own research,and the form of intangible assets of universities the contents put forward the new classification of intangible assets and divided into human capital,intellectual property,brand,market and government authorized five kinds of intangible assets in universities;(2)the transformation has some problems,although some universities begin to pay attention to the intangible assets,and its development and utilization also made some achievements,but at present the level is still relatively low,the value of human capital is not fully developed,exist a gap between the scientific research and practical application and out of school donation is not enough;(3)construct the transformation model of intangible assets of universities,based on the theory of human capital and property rights,construct transformation pattern in accordance with their characteristics according to the five kinds of intangible assets of each characteristics;(4)put forward the suggestions of intangible assets transformation of universities,aiming at the existing problems and based on the experience of the transformation of intangible assets in United States and Japan universities then puts forward some measures to improve the intangible assets of universities from four aspects:cultivate the awareness of transformation,implementing classification management,perfecting transformation mechanism and constructing transformation platform.