The Size of Intangible Assets in Chinese Universities Directly under the Ministry of Education:The Analysis of Evaluation System,Relative Differences,and Heterogeneity
The Size of Intangible Assets in Chinese Universities Directly under the Ministry of Education:The Analysis of Evaluation System,Relative Differences,and Heterogeneity
The intangible assets held by colleges and universities are abundant and their important position is becoming increasingly prominent,but there is little literature on the current situation of the scale of intangible assets in colleges and universities from the micro level.By classifying the intangible assets of colleges and universities,the evaluation index system of the scale of intangible assets of colleges and universities is constructed from three aspects:patent works,proprietary technology and university reputation.At the same time,we distinguish the types of universities such as city type,school level and discipline scope,and explore the scale characteristics of different types of universities.This article aims to explore the scale of intangible assets holdings across numerous colleges and universities,and to clarify the status of various types of intangible assets,thereby providing visual data support for the establishment and improvement of mechanisms and systems for the assessment and management of intangible assets in colleges and universities.The results indicate the need to enhance the standardization of the evaluation system for intangible assets in different types of colleges and universities.Evaluation criteria should be tailored to the specific circumstances of different types of colleges and universities,while the evaluation system should exhibiting a certain degree of differentiation.Additionally,there is a need to strengthen the quantitative management capabilities of intangible assets.Relevant colleges and universities should prioritize the quantitative management of intangible assets,regularly compile and organize relevant data,verify its accuracy and establish an intangible asset database.Moreover,efforts should be made to enhance there cognition of intangible assets by certain colleges and universities.
关键词
高校无形资产/规模现状/评价体系
Key words
Intangible Assets of Universities/Current Size/Evaluation System
维普
万方数据