The immaterial capital is none of any material but is the capital which can bring its owner and user surplus value.

无形资本是不具有实物形态，并能为其所有者和使用者带来剩余价值的资本。

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The condition of system mechanism of medical institution became the immaterial capital and important resource for medical service.

医疗机构内部、外部体制机制环境是医疗服务的一种无形资产和重要的卫生资源。

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This paper analyses the problems in the management of capital assets and immaterial assets in colleges and universities, and discusses the countermeasures of how to strengthen assets management.

分析高等学校固定资产和无形资产管理存在的问题，讨论加强资产管理的对策。

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