由于学校无形资产不具备实物形态，所以容易被忽视而不知不觉地流失，而且其流失是隐性的。因此，防止其流失就有了一定的难度，但是却并非不能。本文拟揭示学校无形资产流失的途径，并提出防止其流失的管理对策。流失的途径从我国中小学的情况来看，其无形资产主要是通过以下 Because school intangible assets do not have a physical form, they are easily overlooked and unknowingly lost, and their loss is hidden. Therefore, there is a certain degree of difficulty in preventing its loss, but it is not impossible. This article intends to reveal the ways in which school intangible assets are lost, and proposes management countermeasures to prevent their loss. According to the situation of China’s primary and secondary schools, the intangible assets are mainly through the following