随着我国经济体制改革的深入，对无形资产的管理越来越受重视，医院也同其它企事业单位一样，无形资产的开发与利用直接影响着医院的生存与发展。1无形资产的概念《事业单位财务规则》规定，资产是指事业单位占用或者使用的能以货币计量的经济资源，包括各种财产、债权和其他权 With the deepening of the reform of China’s economic system, more attention has been paid to the management of intangible assets. Hospitals, like other enterprises and institutions, have had a direct impact on the survival and development of hospitals. 1 The concept of intangible assets The Financial Rules of Institutions stipulates that assets refer to the economic resources that are occupied or used by public institutions and can be measured in currency, including various assets, claims and other rights.