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中文摘要：
客观、公正、准确的独立学院无形资产评估是促进独立学院健康可持续发展的基础。独立学院无形资产评估中存在产权不明晰、法律依据缺乏等问题，应通过健全相应的法制法规体系、建立专门的社会评估机构、明确产权归属等途径，构建科学完善的独立学院无形资产评估体系。
英文摘要：
The Intangible Asset Appraisal is the basia of healthy and Sustaninable development of Inde- pendent Institute. The intangble Asset Appraisal of Indendent Institute sxists a lot of problems such as a lack of attention from the school runners, protection from laws and regulations,and the problem of clarity about propertyownership, concering theses problems, counternerasures like taking the classification appraisal ,estabilishing information system and perfecting the finacial management mechanism should be adopted,so as to set up a scientific ande perfect intangible Asset Appraisal system in Independent Institute.
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