高校是知识密集的地方,在这里,无形资产和有形的资产都是属于高校的产权范畴。当职务性的技术成果等无形资产形成并界定清楚后,其管理及保护工作与有形资产同等重要。高校无形资产流失主要有三:第一,高校知识产权保护的规章制度不健全,教师和科研人员合理流动或不合理流动或在外兼职过程中带走高校的技术成果等无形资产;第二,高校的科研人员、管理人员、主管领导知 Universities are knowledge-intensive places, where intangibles and tangible assets are all property rights belonging to universities. When intangible assets such as technical achievements are formed and clearly defined, their management and protection work are as important as tangible assets. The loss of intangible assets in colleges and universities are mainly three: First, the rules and regulations of intellectual property protection in colleges and universities is not perfect, teachers and researchers reasonable or irregular mobility or part-time process to take away the technological achievements of colleges and universities and other intangible assets; Second, Scientific research personnel, management personnel, competent leaders know