Research On The Shareholding Of Intangible Assets Of S College-owned Enterprises Under The Background Of The Separation Of Schools And Enterprises

The higher university has depended on personal advantage to establish school-running enterprise to play important role in multi-channel education funds raising,improving school running conditioning,improving scientific research achievement transformation,innovating talent training mode and related aspects within certain period.However,due to problems including poor supervision,imperfect corporate governance structure,lower capital operation efficiency and related problems,there is certain risk for asset security in higher-education university.In order to prevent financial risk in these institutions and make higher education universities focus on tuition and scientific research,the nation has requested higher education universities to clear up enterprises which are not related to scientific research.Meanwhile,in order to improve scientific research industry development in our country and accelerate scientific research achievement transformation,the country has also encouraged enterprises investment with scientific research achievements.This paper has started from intangible asset shareholding in higher university and summarized property right theory,shareholding incentive theory,corporate value theory and higher-education university running enterprises.Meanwhile,we have taken S university as example and conducted category analysis to intangible asset and its ownership through literature research,questionnaires and working practice.Meanwhile,we have pointed out the unclear ownership,insufficient value presentation,lower utility efficiency,unfulfilling higher university entityresponsibilities.At last,regarding to intangible asset shareholding problem in S university,several suggestions have been proposed including summarizing management mechanism,realizing school and enterprise separation,establishing intangible asset evaluation and dynamic adjustment mechanism,training comprehensive talent,encouraging scientific research achievement transformation,realizing higher university entity responsibility and etc.In addition,we shall provide assurance from three aspects including policy environment,organization system,funds and personnel.