论医院的无形资产  

On hospitals intangible assets

作　　者：林泽许[1] 李曼[1] 

机构地区：[1]安徽医科大学第一医院

出　　处：《中华医院管理杂志》1998年第6期341-344,共4页Chinese Journal of Hospital Administration

摘　　要：无形资产是科学技术等多因素的结晶。医院是科技密集型行业，发展与效益增长几乎全靠科学技术。当前多形式、多渠道筹集卫生资金，广泛开展院际和国际科技合作，必然产生新的产权关系。时代需要我们更新观念，努力塑造、培植、积累并维护医院的无形资产。笔者就医院的无形资产的表述与界定、医院无形资产的增值与价值转移、保护知识产权迫在眉睫、构建全方位的无形资产管理体系进行了阐述。Intangible assets is a crystallized collection of science and technology and many other factors. Hospital is of science and technology intensive institutions. Development and profitability of hospital mainly depend on science and technology. At present, fundraising in various ways and extensive cooperation between hospitals and with overseas institutions have involved in new type of intangible assets ownership. The new era requires us to renew minds, to shape, cultivate, accumulate and maintain intangible assets of hospitals. The authors discussed the definition and explanation of intangible assets, value rise and shift of intangible assets, urgent protection of intellecual property rights and framework of comprehensive management system of intangible assets.

关 键 词：无形资产 医院 表述 界定 

分 类 号：R197.3[医药卫生—卫生事业管理]