Research On Intangible Assets Evaluation System Of Public Hospital

Rounds of medical reforms have had huge impacts on the health caremarket,prompting public hospitals to actively expand their scale,buy large medical equipment,and invest more in medical research,which has significantly improved medical service,and fructified medical research.However,with the increasing coverage of medical services,the adjustment of interests is more complicated,and the contradictions inner medical system are prominent.Therefore,how to determine the complete scope of evaluation,how to choose the appropriate evaluation method,how to operate the standard evaluation procedure in the intangible assets valuation in specific public hospitals,and making sure the final results are in line with the reality have become urgent needs.The intangible assets of public hospitals have the characteristics of high value,the increasingly progressive revenues,the weak correspondence between costs and values,the intensiveness of knowledge capital and the incompleteness of costs,unreasonableness of the existing assets evaluation methods appeared.Considering the features of public hospitals and applying characteristics into the evaluation of intangible assets has become a major issue.The dissertation expands the connotation of intangible assets of public hospitals,borrows core competence theory,information asymmetry theory and public product theory,etc.It also combines Chinese policies and regulations about intangible assets management and intangible assets evaluation.This article learns from the existing research theories and practical application,uses the in-depth interview method to learn about the real problems of the intangible assets evaluation of public hospitals,applies the questionnaire method to design a questionnaire for constructing the intangible assets value evaluation system of public hospitals.Conducting field investigation among public hospitals of city F,the author obtained first-hand information and collected opinions and suggestions from hospital staff on the construction of intangible assets evaluation system.What’s more,the intangible asset evaluation system constructed in this paper is applied in the real world.The main conclusions of the dissertation are as follows:(1)It is of great significance to study the intangible assets evaluation in public hospitals.Not only can it theoretically improve the theoretical research of intangible assets,but also it helps public hospitals further enhance their core competitiveness and meet the growing health care needs of masses of the people.In addition,it also increases the accuracy while asking the third party to do assets evaluation.(2)By redefining the scope of intangible assets evaluation,taking factors affecting the value of different types of intangible assets into account,selecting the most appropriate,method,a scientific,standardized and representative intangible asset evaluation system can be created,which shall motivate public hospitals to attach much importance of intangible assets,be more accruable in the evaluation of the value of intangible assets.All in all,it can provide a scientific basis and reference for leaders to make decisions.