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本文首先对高校无形资产进行了界定,对我国高校无形资产的管理现状给予了详细的介绍,接着,着重对高校无形资产在管理与核算上存在的问题进行了全面细致的分析,最后提出了科学合理的强化无形资产管理核算与制度体系建设的对策。
This article first defines the university’s intangible assets, and gives a detailed introduction to the current situation of the management of the university’s intangible assets. Then it focuses on the comprehensive analysis of the existing problems in the management and accounting of the university’s intangible assets. Finally, Reasonable Strengthening of Intangible Assets Management Accounting and System Construction Countermeasures.