公立医院改制中无形资产的保护

摘要

With the deepening of the institutions’ reform,the continuity,inheritance and protection of the intangible assets protection in the reform of the public hospitals has already become a worthy problem. It is increasingly important to study and explore the mode of restructuring and the protection of intangible assets in view of the characteristics of hospital’s assets and the difficulties of the intangible assets protection such as human resource . And at present,the mode of integration that is conducive to strengthen the humanism spirits of hospital to heal the wounded and rescue the dying,show humanism care to the patients and regard the patients as the center in the aspects of service procedures’ reform and reorganization,should be preferentially taken into consideration and ensure the maintenance and increment of value.%伴随着事业单位改革的不断深化，公立医院改制中无形资产的延续、承继和保护已成为一个值得高度关注的重要问题。针对医院资产构成的特点和人力资源等无形资产保护的难点，深入研究和探索改制重组的模式及无形资产的保护措施显得日益重要。当前应从利于强化医院救死扶伤的人道精神、同情患者的人文关怀、以病人为中心的服务流程方面选择改制重组的整合模式，确保改制中无形资产的保值增值。