高校依托自身优势组建校办企业，一定时期内在多渠道筹集教育 经费、改善办学条件、促进科技成果转化、创新人才培养模式等方面 发挥了重要作用。但校办企业同时存在监管不力、公司治理结构不完 善、资本运营效率低下等问题，给高校资产安全带来一定风险。为防 范高校财务风险，让高校将重点放在教学科研上，国家要求高校将与 教学科研无关的企业清理脱钩。同时，为促进我国科研事业的发展， 加快科研成果转化，国家还鼓励以科研成果在企业入股。 本文以高校无形资产入股为切入点，并结合产权理论、股权激励 理论、企业价值理论等，对高校校办企业等概念进行梳理。并以 S 高 校为例，通过文献研究、调查问卷并结合工作实践，对 S 高校现有无 形资产和无形资产所有权的分类分析，结合 S 高校校企分离和无形资 产入股的现状，指出了 S 高校在无形资产入股时存在无形资产的权属 不清、价值体现不充分、使用效率不高、高校主体责任履行不充分等 问题。针对 S 高校无形资产持股存在的问题，提出理顺管理体制、实 现校企分离、建立无形资产价值评估和动态调整机制、培养复合型人 才、鼓励科研成果转化、落实高校主体责任等建议，并建议从政策环 境、组织制度、资金人员三个方面予以保障。 关键词：校办企业 无形资产 入股 校企分离II ABSTRACT The higher university has depended on personal advantage to establish school-running enterprise to play important role in multi-channel education funds raising, improving school running conditioning, improving scientific research achievement transformation, innovating talent training mode and related aspects within certain period. However, due to problems including poor supervision, imperfect corporate governance structure, lower capital operation efficiency and related problems, there is certain risk for asset security in higher-education university. In order to prevent financial risk in these institutions and make higher education universities focus on tuition and scientific research, the nation has requested higher education universities to clear up enterprises which are not related to scientific research. Meanwhile, in order to improve scientific research industry development in our country and accelerate scientific research achievement transformation, the country has also encouraged enterprises investment with scientific research achievements. This paper has started from intangible asset shareholding in higher university and summarized property right theory, shareholding incentive theory, corporate value theory and higher-education university running enterprises. Meanwhile, we have taken S university as example and conducted category analysis to intangible asset and its ownership through literature research, questionnaires and working practice. Meanwhile, we have pointed out the unclear ownership, insufficient value presentation, lower utility efficiency, unfulfilling higher university entityIII responsibilities. At last, regarding to intangible asset shareholding problem in S university, several suggestions have been proposed including summarizing management mechanism, realizing school and enterprise separation, establishing intangible asset evaluation and dynamic adjustment mechanism, training comprehensive talent, encouraging scientific research achievement transformation, realizing higher university entity responsibility and etc. In addition, we shall provide assurance from three aspects including policy environment, organization system, funds and personnel. Key Words:School Running Enterprise, IntangibleAssets, Shareholding, Separation for School and Enterprise目 录 摘要.......................................................................................................... I ABSTRACT..............................................................................................II 1.绪论..........................................................................................................1 1.1 研究背景及研究意义..........................................................................1 1.1.1 研究背景...........................................................................................1 1.1.2 研究意义...........................................................................................2 1.2 文献综述...............................................................................................3 1.2.1 校企改制现状研究..........................................................................3 1.2.2 无形资产入股相关研究..................................................................4 1.3 研究框架和主要内容..........................................................................7 1.4 研究方法...............................................................................................8 1.5 论文创新点...........................................................................................8 2.主要概念及理论基础...........................................................................10 2.1 主要概念.............................................................................................10 2.1.1 高校校办企业................................................................................10 2.1.2 无形资产及高校校办企业无形资产主要类型............................11 2.1.3 无形资产价值评估........................................................................12 2.2 理论基础.............................................................................................13 2.2.1 产权理论.........................................................................................13 2.2.2 股权激励理论................................................................................13 2.2.3 企业价值理论................................................................................14 3.S 高校及其校办企业无形资产入股情况............................................16 3.1S 高校简介及校企分离情况..............................................................16 3.2S 高校及其校办企业现有的无形资产概况......................................17 3.3S 高校校办企业无形资产权属认定..................................................183.3.1 商标权.............................................................................................18 3.3.2 著作权.............................................................................................19 3.3.3 专利权.............................................................................................19 3.3.4 名誉权.............................................................................................19 3.3.5 土地使用权....................................................................................21 3.3.6 其他无形资产................................................................................21 3.4 S 高校校办企业现有无形资产入股情况........................................22 3.4.1 商标及名誉权入股情况................................................................22 3.4.2 专利权入股情况............................................................................22 3.4.3 土地使用权入股情况....................................................................23 4.S 校办企业无形资产入股时存在的主要问题....................................25 4.1 S 高校与校办企业之间存在权属不清问题....................................25 4.1.1 行政管理权属不清........................................................................25 4.1.2 人员管理身份不明........................................................................25 4.1.3 资产管理校企不分........................................................................26 4.2 S 高校入股的无形资产存在价值体现不充分................................26 4.2.1 价值估计不精准............................................................................27 4.2.2 入股谈判能力弱............................................................................27 4.3 S 高校存在无形资产使用效率不高................................................28 4.3.1 已有的无形资产闲置流失............................................................28 4.3.2 潜在的无形资产未挖掘保护........................................................29 4.4 S 高校主体责任履行不充分............................................................30 4.4.1 高校的领导责任............................................................................30 4.4.2 企业的股东责任............................................................................32 5.解决无形资产入股现存问题的主要对策...........................................33 5.1 理顺管理体制实现校企业务脱钩....................................................33 5.1.1 理顺管理体制................................................................................335.1.2 实现业务脱钩................................................................................34 5.2 建立无形资产价值评估和动态调整机制........................................34 5.2.1 土地使用权....................................................................................34 5.2.2 专利权.............................................................................................35 5.2.3 著作权.............................................................................................36 5.2.4 其他无形资产................................................................................37 5.2.5 动态调整机制................................................................................37 5.3 鼓励科研成果转化培养复合人才...................................................38 5.3.1 鼓励科研成果转化........................................................................38 5.3.2 培养复合人才................................................................................39 5.4 完善制度落实高校主体责任............................................................40 5.4.1 建立容错免责机制........................................................................40 5.4.2 建立利益共享机制........................................................................41 5.4.3 建立职务成果披露制度................................................................42 6.保障措施................................................................................................43 6.1 政策环境保障....................................................................................43 6.2 组织制度保障....................................................................................44 6.3 资金人员保障....................................................................................44 7.结论与不足............................................................................................46 7.1 研究结论.............................................................................................46 7.2 不足之处.............................................................................................46。。。。。。以下内容略