Study On Intangible Assets And Its Managementin Colleges And Universities

Content: Study on intangible assets is of great significance both practically and theoretically to the development of colleges and universities in the period of knowledge economy.At first, this paper expounds the history and present situation about study on intangible assets as well as definitions and characteristics of intangible assets and puts forward its concept in a general sense. Based on that, it probes into the types and distinguishing features of intangible assets in colleges and universities and points out the role that intangible assets plays in the development of colleges and universities, drawing support from statistical data and examples. Furthermore, effective measures of managing intangible assets are suggested through analyzing the existing problems concerning intangible assets and the reasons leading to these problems. The last section is a monographic study on several typical problems about intangible assets in colleges and universities.