The article is aimed at determining approaches to the identification and formation of evaluation indicators as to the production, availability and use of intangible resources, including intellectual ones, as a result of innovative changes in the activities of higher education institutions and their reform on an innovative basis. The role of introduction of innovations in the higher education system for improving the innovative capacity and competitiveness of enterprises and the national economy

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... as a whole is defined. Based on the analysis of statistical data, the need to reform domestic higher education institutions on an innovative basis is identified. The role of implementation of the key performance indicators (KPI) system for identification and evaluation of intangible assets of both intellectual and information nature as a result of innovative changes is substantiated. A general approach to assessing the results of innovations on the basis of giving a tuple look to the model for computing KPI indicators is proposed. The analysis of strategies of innovative development of leading higher education institutions of Ukraine for the implementation of innovative changes is carried out. The identified innovations are grouped into the main types according to the Oslo classification: product-related, technological, marketing and organizational. Each type of innovation is considered in the plane of educational, scientific and international activities. The main directions of innovative changes for each of these groups are allocated and technologies for innovative changes are determined. It is noted how the changes in question affect the formation of the intellectual resource of higher education institutions and business environment entities.