图书馆无形资产特性研究(上)

以无形资产为切入点．探讨图书馆在网络环境下与各类信息源及用户的辩证关系；以人为本的知识资本运营．无形资产的投入和知识产权保护比以往更加重要；提出社会无形资产概念：甄别信息资源专有权与公有权．论证图书馆社会角色；辨析图书馆知识管理．无形资产评估、立法理念。

Study of specific characteristics of library intangible assets

With intangible assets as a point of tangency,this paper first probes into the dialectical relations between the library and all kinds of informations and their veers under the conditions of network.In the management of intellectual capital by follwing the conception of human orientation,it is more important than before that intangible assets should go into operation and intellectual property rights should be protected.It then presents the conception of socio-intangible assets,makes a distinction between the private ownership and the public ownership of information resources,and demonstrates the social role of the library.Finally,this paper gives an analysis of knowledge management of the library,the assessment of intangible assets and the concept of legislation.