上海市公立医院无形资产管理思路研究

Research on Intangible Assets Management Thinking of Shanghai Public Hospitals

为了加强公立医院无形资产管理,通过文献检索、现况调查等形式对上海市公立医院无形资产管理情况进行排摸,从公立医院分析不同视角下(包括国有资产管理视角、科研转化管理视角)的无形资产管理现状,发现了无形资产政策冲突、计量困难和医院自身对无形资产管理的认识不到位等问题,以资产保值增值为基本立足点,通过研究提出完善无形资产制度、明确账务处理方式和加强医院自身的无形资产管理等改进意见,为行政主管部门提供决策依据。

In order to strengthen the intangible assets management of public hospitals,the research explores the intangible assets management situation of Shanghai public hospitals through literature research and present situation investigation,analyzes the status quo of intangible asset management from different perspectives,including the perspectives of management of state-owned property and scientific research conversion,and finds out the problems,such as the conflict of intangible assets policy,measuring difficulties and the insufficient cognition of intangible assets management from the hospital.Then the research proposes improvement suggestions for perfecting intangible assets system,clarifying accounting process mode and strengthening the intangible assets management of the hospital,to provide decision-making basis for administrative departments.