Research On The University Intangible Assets Appraisal Based On University-enterprise Cooperation In Independent College

In the end of 1990s, in order to expand the scale of education resources, the state encourages the cooperation of public universities and social assets and tries to build up independent colleges at the undergraduate level. As a new kind of educational operation mode, the independent colleges have developed rapidly. However, with the fast development of this mode, there appear several problems in the operating process of public universities and social assets, such as, little attention on intangible assets, obsolete management concepts, poor utilization of intangible assets, and serious loss of intangible assets and so on. Hence, how to discover, integrate, utilize the intangible assets and make the ones in colleges and universities perform a greater economic and social role turn to be the important topics for the state and the managers of colleges and universities.Recently, the domestic researches on intangible assets in colleges and universities mainly focus on the identification and management aiming at raising the operational efficiency of assets, prohibiting the loss of state owned assets and improving the operating abilities of colleges and universities. However, the researches on the assessment of intangible assets are few and intangible assets cannot be measured and evaluated. Hence, the intangible assets will not be managed and utilized effectively, and then it may be impossible for the establishment of the universities by the cooperation of intangible and social assets. Therefore, it is necessary and urgent to construct a scientific, rational and comprehensive evaluating system on the intangible assets in colleges and universities, so as to make effective assessment on them and ensure the reasonable identification of intangible assets.Under this specific background of university-enterprise cooperation, the paper tries to apply the traditional theories about intangible assets to the ones in colleges and universities through combining their characteristics and searching for the relative researches about the intangible assets. To be specific, it aims to summarize the connotation and characteristics of the intangible assets in universities; investigate the differences and relations between the intangible assets in universities and the ones in enterprises; classify the main contents of the intangible assets in colleges and universities; analyze the feasibility of the main evaluation methods base on the characteristics of intangible assets in universities; improve the applicable evaluation methods and then propose feasible and effective evaluation methods based on the feasibility of theories and monetary measurement. In the end, it attempts to make a conclusion, put forward some suggestions to the future researches, and illustrate the shortcomings and research prospects, so it may have some reference value for the educational managements and leaders on the policy formulation and management in colleges and universities.