公益性科研院所无形资产成本归集问题研究——以某研究所为例

RESEARCH ON THE COST COLLECTION OF INTANGIBLE ASSETS IN PUBLIC WELFARE RESEARCH INSTITUTES——TAKING AN INSTITUTE AS AN EXAMPLE

关键词:  公益性科研院所无形资产管理

Key words:  public welfare research institutes  intangible assets  management

摘要:

公益性科研院所的无形资产作为国有资产的重要组成部分，是体现一个科研机构的科研水平和综合实力的重要因素之一，也是将知识转化为生产力的必要途径，同时也在一定程度上反映了国有资金的投入产出效益。但是，由于科研院所无形资产取得的特殊性及科研院所本身的公益性，使得其管理存在诸多问题。为此，文章将对某研究所无形资产成本归集暴露的问题进行梳理，浅谈解决问题的对策，以提高国有资产的完整性、准确性。

Abstract:

As an important part of state owned assets, the intangible assets of public welfare research institutes are one of the important factors to reflect the scientific research level and comprehensive strength of a scientific research institution, as well as the necessary way to transform knowledge into productivity, and to some extent reflect the input output benefits of state owned funds. However, due to the particularity of intangible assets acquired by scientific research institutes and the public welfare of scientific research institutes, there are many problems in their management. Therefore, this paper will sorts out the problems exposed by the cost collection of intangible assets in an institute, and discusses the countermeasures to solve the problems, so as to improve the integrity and accuracy of state owned assets.