Reflections on Management of Intangible Assets under the Background ofnew Accounting System in Universities

In recent years, with the educational reformation deepened, the intangible assets have become an important part of state-owned one in universities. Under the new accounting system, such intangible assets are facing the problems like difficulty in price confirmation, the low transformation of fruits, lack of scientific evaluation system and brain drain. It is helpful to increase the management of intangible assets of universities to make the effective management systems, found and perfect the systems of encouragement, scientific evaluation, possession transference and investment and income allocation.