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医院无形资产的核算与管理
引用本文:谢峰. 医院无形资产的核算与管理[J]. 安徽卫生职业技术学院学报, 2010, 9(2): 6-7
作者姓名:谢峰
作者单位:安徽医科大学第一附属医院,合肥,230022
摘    要:
随着我国社会经济的高速发展,科学技术的不断进步,以知识为基础的无形资产正日益成为决定医院未来命运与市场价值的主要动力,加强对无形资产的核算和管理,对于提升医院价值有着重要的战略意义和现实意义。

关 键 词:医院  管理  无形资产  核算

Hospital Intangible Asset Calculation and Management
XIE Feng. Hospital Intangible Asset Calculation and Management[J]. Journal of Anhui Heaith Vocational & Technical College, 2010, 9(2): 6-7
Authors:XIE Feng
Affiliation:The First Affiliated Hospital of Anhui Medical University, Hefei 230022, Anhui XIE Feng
Abstract:
Along with rapid development of economy, science and technologies’ unceasing progress, intangible asset with knowledge as foundation is becoming increasingly important in determining the destiny and the market value of the hospital. Therefore, it is of significant strategic and practical value in strengthening the accounting and management of intangible assets to enhance hospital values.
Keywords:Intangible assets  Accounting  Management  Hospital
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