医院无形资产评估指标体系的构建  

To Establish Indicators System Evaluating on Hospital's Intangible Assets

作　　者：朱茜[1] 徐德志 陈进清[1] 杨广顺[1] 

机构地区：[1]解放军第二军医大学东方肝胆外科医院,上海200438 [2]广东三九脑科医院,广州510500

出　　处：《中国医院管理》2001年第7期23-24,共2页Chinese Hospital Management

摘　　要：运用系统论、专家咨询法、统计学等方法及理论对无形资产进行评估,初步建立了一套较为科学、完整、简便易行、适用于我国医院无形资产现状的评估指标体系。经对6所医院实际测评,评估结果较符合实际情况,从而进一步证实了医院无形资产评估指标体系的科学性和可行性。By applying with methods and theory including system theory, expert consultation, statistics etc, to evaluate the intangible assets of hospital, a set of evaluating indicator system was preliminatrily set up, which is relative scientific, complete, simple and feasible and suitable for the hospital intangible assets evaluationg in China. Through the practical evaluatino on 6 hospitals, the evaluating results accord with the practical situation. Therefore it further proved the scientificity and feasibility of the indicators systems.

关 键 词：医院 无形资产 评估指标体系 

分 类 号：R197.3[医药卫生—卫生事业管理]