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当前中小学校无形资产开发、利用过程中存在诸多问题:无形资产管理意识薄弱,不重视对无形资产的开发与利用;无形资产不断流失;缺乏完善的学校无形资产信息资料;学校无形资产缺乏合理的核算和评估;无形资产管理制度不健全;缺乏统一协调的无形资产管理机构。针对这些问题,应采取相应对策:转换观念,重视无形资产的开发与利用;依法加强对学校无形资产的保护;积极进行教职工知识管理;注意不断完善学校无形资产信息资料;建立健全无形资产管理体制;通过宣传实现学校无形资产的扩散;重视无形资产的保持与维护。
At present, there are many problems in the development and utilization of intangible assets in primary and secondary schools: the awareness of intangible assets is weak, the development and utilization of intangible assets are not valued, the loss of intangible assets, the lack of perfect information about intangible assets in schools, the lack of reasonable intangible assets in schools Accounting and evaluation; intangible assets management system is not perfect; the lack of a unified and coordinated management of intangible assets. In response to these problems, we should take the appropriate countermeasures: to change the concept, pay attention to the development and utilization of intangible assets; strengthen the protection of intangible assets according to law; actively carry out knowledge management of faculty and staff; pay attention to continuously improve the information of intangible assets in schools; establish and improve the management of intangible assets System; through the publicity to achieve the spread of school intangible assets; emphasis on the maintenance and maintenance of intangible assets.