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略论高等院校的无形资产规范化管理●张竹青改革开放以来，高等院校的科技开发和校办产业不断发展，无形资产的比重逐步提高。为了正确反映高校资产的全貌，保护校有资产，提高高校的经济效益，对无形资产的规范化管理和核算，已成为当前高校财务会计工作中的一个新课题。...
On the Standardized Management of Intangible Assets in Colleges and Universities ● Since the reform and opening up of Zhang Zhuqing, the development of science and technology and the school-run industries in colleges and universities have been developing continuously, and the proportion of intangible assets has gradually increased. In order to correctly reflect the whole picture of college assets, to protect the school assets and improve the economic benefits of colleges and universities, the standardized management and accounting of intangible assets has become a new topic in the current financial and accounting work in colleges and universities. ...