Study On Valuation Of Hospital "Know-How"

The hospital"Know-how"is the main component part of hospital intangible assets and the foundation of other intangible assets.It is essential to value hospital assets when economic activities such as assets recombination and stock reform are put in practice.In order to rationally value hospital assets,it is very important to study the value intension and valuation methods of hospital"Know-how".Objective:Studying and discussing the basic theory on valuation of hospital"Know-how",which provide theoretical base for valuation practice. Accordingly meeting the need of reform of medical and health care system and preventing the loss of state-owned capital. Discussing the feasibility and applicability of using Contingent Valuation Method(CVM) to value hospital"Know-how". Methods: Literature review,Expert Consultations,Focus Group,Design CVM questionnaire, analyzing the date by statistical methods such asχ2-test,Logistic- regression,multiple linear regression.Results:In accordance with the characteristic of the Medical and Health field,we constructed the valuation theory system of hospital"Know-how",which contained concept,characteristic,value intension and influence effects,valuation motive,valuation procedure and valuation methods.We also brought in CVM,analysed in theory the feasibility of using this method to value hospital"Know-how",set down the valuation procedure, designed CVM questionnaire to valua one hospital"Know-how". Conclusions: At present,the research about hospital"Know-how"is a blank field in China.The theory research should be strengthened.Hospital should fully realize the importance of hospital"Know-how". CVM has feasibility and rationality for valuing hospital"Know-how",can be a complementary method to classical methods.