The Research on Intangible Assets Composition and Characteristics of Enterprises, Universities and Governments

With the coming of knowledge-based economy, the intangible assets shows the value which tangible assets cannot show. Because universities, enterprises and governments do not have a clear understanding to their own intangible assets, so this kind of assets is lack of effective management and cannot play their due role. This paper defines the connotation and composition of intangible assets of universities, enterprises and governments, analyzes the uniqueness to help universities, enterprises and governments evaluate and manage their own intangible assets, utilizes market discipline to rise their value, promotes the development of the higher education, improves the enterprise competitiveness, increases public revenues.