摘要
[目的]探讨公立医院无形资产的定义及特点,尝试评估公立医院无形资产总值,为公立医院无形资产评估与管理提供建议。[方法]运用超额收益法,评估广东省某三甲医院隐性无形资产总值。[结果]2012-2017年,样本医院隐性无形资产价值约为4833万。[结论]超额收益法本身存在一定缺陷,造成隐性无形资产估值偏低;该方法需与其它评估方法结合使用;结合年限平均法,按适当比例摊销隐性无形资产;科学整合医院各项无形资产,产生"一加一大于二"的效果;公立医院无形资产流失严重;汲取国企改革过程中的经验教训,注重对无形资产的评估。
Objective To discuss definition and characteristics of public hospital intangible assets, and try to evaluate total value of public hospi-tal intangible assets, so as to provide suggestions for evaluation and management of f public hospital intangible assets. Methods It used excess earnings income approach method to evaluate total value of recessive intangible assets of a top three hospital in Guangdong province. Results From 2012 to 2017, total value of recessive intangible assets of the sample hospital was 48. 33 million. Conclusions The method of excess earn-ings itself has problems which underestimates the value of recessive intangible. In order to evaluate recessive intangible asset precisely, this method should be used in combination with other evaluation methods. According to straight - line depreciation, recessive intangible asset can be amortized by proportion. Besides, integrating various intangible assets properly which can make an effect of “one plus one is greater than two”.Moreover, the erosion of public hospital intangible assets is serious. In conclusion, public hospitals should learn lessons from stated - owned enterprises and pay attention to protecting intangible assets
作者
刘许欢
向前
LIU Xu - huan;XIANG Qian(Southern Hospital of Southern University, Guangzhou Guangdong 510515, China)
出处
《卫生软科学》
2018年第4期33-36,共4页
Soft Science of Health
基金
广东省医学科学技术基金:广东省住院医师规范化培训经费需求研究(C2016067)
2016年广州市公共卫生服务体系建设研究基地课题
关键词
无形资产
商誉
超额收益法
公立医院
intangible assets, goodwill, method of excess earnings, public hospital
