摘要
无形资产是高校国有资产的重要组成部分。本文通过对无形资产的内容及特征的认识 ,分析了高校无形资产管理存在的问题 。
The intangible asset is constitutive part of state owned assets in colleges and universities.This article analyses the problems existing in management of intangible asset in colleges and universities by understanding the content and characteristic of intangible asset and puts forward a series of measures to enforce the management of it.
出处
《山东农业大学学报（社会科学版）》
2001年第4期120-122,共3页
Journal of Shandong Agricultural University(Social Science Edition)
