欧洲大学智力资本报告制度及其启示

Intellectual Capital Report System in European Universities and Its Enlightenment

在欧洲博洛尼亚进程中，欧洲大学借鉴产业领域的智力资本管理和报告理论，开展大学智力资本理论研究与报告活动，以增加高校透明度，提升大学管理水平。欧洲一些国家的大学实践探索值得我国高校学习，而奥地利政府的有力推动更值得我国借鉴。

In “the Bologna Process” of Europe， the universities in Europe launched the academic study and university intellectual capital reporting by suing the theory of intellectual capital management level. Some good practices adopted by some universities in European countries worth us to learn from. Particularly， the strong promotion made by Austrian government needs to be well studies.