我国医院无形资产价值评估原理与方法的研究  

Research on Methods for Assessment of Intangible Assets of the hospitals in Our Country

作　　者：朱茜[1] 吴雁鸣[2] 徐德志 

机构地区：[1]第二军医大学东方肝胆外科医院,上海200438 [2]第二军医大学卫勤系,上海200433 [3]广东三九脑科医院,广州510500

出　　处：《中国医院管理》2001年第8期26-27,共2页Chinese Hospital Management

摘　　要：介绍无形资产评估的一般原理与方法,并根据现阶段医院无形资产的现状给出了一种适用于我国医院无形资产价值整体评估的方法。以该法对医院进行现场评估,进一步验证了医院无形资产整体评估方法的科学性、适用性、可行性。This paper introduces general principles and methods for assessment of intangible assets. On the basis of the status quo of the intangible assets of the hospitals, we present a set of methods applicable to the assessment of intangible assets of hospitals as a whole in our country. The on - the - spot assessment of the hospitals further tested and proved the scientificity, applicability, and feasibility of the methods for assessment of intangible assets of the hopital as a whole.

关 键 词：医院 无形资产 评估方法 

分 类 号：R197.3[医药卫生—卫生事业管理]