过去对医院的资产评估,往往只看它现有的土地、房产、设备、器械、药品库存及流动资金等有形资产,而不重视对其无形资产的开发利用,这实在是个不小的误区。无形资产在企业生产经营效益中占有很大的比重,而且可以发挥长期的效应。一个企业只要在社会上取得稳定的信誉,其产品就不愁销路。医院也是如此,其无形资产的效益大小取决于医院领导的开发与利用。如果领导决策 In the past, the assets appraisal of hospitals often looked at its existing tangible assets such as land, real estate, equipment, equipment, pharmaceutical stocks and working capital instead of paying attention to the development and utilization of its intangible assets. This is really not a misunderstanding. Intangible assets in the production and operation of enterprises account for a large proportion, and can play a long-term effect. As long as an enterprise in the community to obtain a stable reputation, its products will never worry about sales. The same is true for hospitals, where the benefits of intangible assets depend on the development and use of hospital leadership. If the leadership decision-making