公立医院无形资产的界定、分类及评估

Definition,Classification,and Evaluation of Intangible Assets in Public Hospitals

公立医院无形资产是指医院控制的没有实物形态的并且能持续产生服务潜力或经济利益的无形资源,包括知识型无形资产、授权型无形资产、人才型无形资产、关系型无形资产和组合型无形资产。医院无形资产的含义及分类既不能完全受限于现行会计准则,也不能任其泛化,要改进现行无形资产信息披露方式及内容,最大限度地反映医院无形资产的情况。

Intangible assets of public hospitals refer to intangible resources controlled by hospitals without physical form and capable of con-tinuously generating service potential or economic benefits,including knowledge-based intangible assets,authorized intangible assets,tal-ent-type intangible assets,relational intangible assets and combined intangible assets.The meaning and classification of intangible assets of hospitals can not be completely restricted by current accounting standards,nor can they be generalized.It is necessary to improve the current in-formation disclosure methods and contents of intangible assets and maximize the reflection of intangible assets of hospitals.