无形资产是一种极重要和稀缺的资源。高校蕴藏着大量的无形资产,如何有效实现这些资源的保值增值,对高校的长远发展乃至社会的进步有着重要意义。长期以来,高校普遍重视有形资产管理,而忽视无形资产的管理。由于无形资产管理的观念滞后和管 Intangible assets are a very important and scarce resource. Universities contain a large amount of intangible assets. How to effectively preserve and increase the value of these resources is of great significance to the long-term development of colleges and universities and the progress of society. For a long time, universities generally pay attention to the management of tangible assets, while ignoring the management of intangible assets. As the concept of intangible asset management lags behind and management