中文摘要：

针对将国有技术类无形资产等同于实物资产的管理制度与促进科技成果转化的整体要求存在的不适应之处，提出我国应进一步放开高校和科研院所对技术类无形资产和收益处置权限，给予高校和科研院所充分的经营自主权，建立适应国有技术类无形资产特点的审批程序。并且通过制度安排保障成果完成人和转化人员在成果转化中权益的解决路径。

英文摘要：

Intangible assets of state-owned technology equivalent to physical assets management system and promoting scientif- ic and technological achievements into existence did not meet the overall requirements, we proposed our country should fur- ther liberalize universities and research institutes and gains on disposal of intangible technology category authority, universities and research institutes to give full operational autonomy and establishing technical classes intangible features state-approval process, and through institutional arrangements to find the way to guarantee achievements and transformation of people＇ s in- terest in the achievements.