摘要:理順產權關系，實現資產重組、優化資源配置、防止資產流失、提高辦學效益成為每一個高等教育工作者認真思考的問題。獨立學院的產權具有多元性、多樣性及所有權、辦學權和收益權分屬不同主體等特征，應從其存在現狀、產權理論、無形資產管理、股份制理論進行分析，以期提高其資產管理水平。

　　　本文論述了獨立學院資產問題研究的理論基礎和現實基礎，闡明了獨立學院資產管理研究的必要性、可行性，揭示了當前獨立學院資產管理現狀以及普遍存在的問題。

關鍵詞：獨立學院；資產管理；產權；無形資產

Abstract:Sorting out the relationship of properly and right，realizing the recombining assets，optimizing the disposation in resource，preventing the loss of assets and improving the running effectiveness have become a problem which every person working on education should take into account．The property fights of the independent colleges have the features of pluralism and diversity with their ownership，administration and sharing of profits belonging to different entities．The improvement of their assets management relies on a correct understanding of their present situation，the property fights theory，the share—holding system，and the

management of intangible assets．

　　　In this paper，the theoretical and practical basis of the research of asset problems of independent colleges were discussed，the necessity and feasibility of the research of asset management of independence colleges were clarified，the current situation of asset management of independent colleges and the prevalent existing problems were presented．

Key words: Independent Colleges；Asset Management；Property Right；intangible assets

　　　提高高校資產管理水平是關系高等學校發展的系統工程。在社會主義市場經濟條件下，教育大發展的新形勢對高校資產管理工作提出了更高的要求，高校資產管理人員只有轉變思想觀念，加強管理，才能在管理體制，運行機制，具體操作等各個層面上自覺地貫徹提高教育質量和辦學效益的總體目標，才能實現高等學校資產有效管理的目標。