摘要
医院要长期保持可持续发展的态势,必须不断增强核心竞争力。核心竞争力包括人才、管理、技术、市场、品牌、形象等无形资产。本文在深入调查,总结多年工作实践经验的基础上,从会计制度、管理、会计核算三个方面横向阐述无形资产在新时代背景下如何运用管理,认为医院在医疗市场中只有提高资产质量和作用,才能立于不败之地。
In the recent years, issues related to hospitals＇ core competitive strength have been under neated discussion. Hospitals should strengthen the core competitiveness unceasingly in order to maintain sustainable development. As to the hospitals, it is the competition of intangible assets including talents, administration, technology, market, brand, and image and etc. On the basis of in-depth investigation and years of working experience, this paper illustrated how to utilize intangible assets under new circumstances from accounting system, administration and accounting, in order for the hospitals to participate in the competition, take the initiative and remain invincible in the medical market.
出处
《安徽卫生职业技术学院学报》
2009年第5期1-2,共2页
Journal of Anhui Health Vocational & Technical College
关键词
医院无形资产
管理
会计制度
Hospital Intangible Assets
Administration
Accounting System
