摘要:理顺产权关系，实现资产重组、优化资源配置、防止资产流失、提高办学效益成为每一个高等教育工作者认真思考的问题。独立学院的产权具有多元性、多样性及所有权、办学权和收益权分属不同主体等特征，应从其存在现状、产权理论、无形资产管理、股份制理论进行分析，以期提高其资产管理水平。

　　　本文论述了独立学院资产问题研究的理论基础和现实基础，阐明了独立学院资产管理研究的必要性、可行性，揭示了当前独立学院资产管理现状以及普遍存在的问题。

关键词：独立学院；资产管理；产权；无形资产

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

　　　提高高校资产管理水平是关系高等学校发展的系统工程。在社会主义市场经济条件下，教育大发展的新形势对高校资产管理工作提出了更高的要求，高校资产管理人员只有转变思想观念，加强管理，才能在管理体制，运行机制，具体操作等各个层面上自觉地贯彻提高教育质量和办学效益的总体目标，才能实现高等学校资产有效管理的目标。