阐述了无形资产的概念和科研单位无形资产的特点,分析中国热带农业科学院无形资产管理现状及存在的问题.提出加强其无形资产科学管理的对策。
The concept of intangible assets and their characteristics in research institutions are described. Present conditions of intangible assets in CATAS and the problems arising from the management of the CATAS intangible assets are analyzed, and some suggestions are put forward for scientific management of the intangible assets in CATAS.