公立医院科技成果转让过程中无形资产处置实践与思考

Experience and reflection of financial management in science and technology transfer in public hospitals

目的探讨完善公立医院无形资产管理制度、促进科技创新与成果转化的发展路径。方法通过政策研究、文献检索等方式梳理公立医院科技成果转化过程中科技成果、无形资产认定及处置的问题与难点,结合国内医院管理及研究现状和本单位实际情况进行分析总结。结果公立医院的无形资产认定与计量标准不准确,转化相关资产评估仍有争议且评估方法不够规范。结论建议健全科技成果转化及相关财务管理制度,包括强化无形资产保护意识、细化无形资产管理制度和优化财务管理信息化建设。

Objective To explore the development path of improving the intangible assets management,and promoting science and technology transfer of public hospitals.Methods Analyze and summarize problems and challenges in the identification and disposal of intangible assets related to scientific and technological achievements in the process of technology transfer based on policy research,literature review and practical experience reflection.Results So far,the identification and measurement norms of intangible assets are not operable enough.Assets evaluation remains controversial and nonstandard.Conclusions It is recommended to improve the management systems of science and technology transfer and related financial affairs including strengthening the awareness of intangible assets protection,standardizing the management system of intangible assets and optimizing the informatization construction of financial management.