近几年来,我国对国有资产中的有形资产引起了普遍重视,加强了管理,成效明显。由于价值评估在理论上分歧和操作上的困难,加上无形资产的复杂性和非实体性,所以在无形资产管理上有很多问题急待研究解决。本文就科研院所无形资产管理范围、存在的问题和采取防范的措施谈点粗浅看法。 In recent years, our country has generally attached importance to tangible assets in state-owned assets, strengthened management and achieved remarkable results. Due to the theoretical differences and operational difficulties in value assessment, coupled with the complexity and non-physicality of intangible assets, many problems in the management of intangible assets are urgently needed to be studied and solved. This article talks about the scope of management of intangible assets in scientific research institutes, existing problems and measures to prevent them.