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无形资产是科学技术等多因素的结晶。医院是科技密集型行业，发展与效益增长几乎全靠科学技术。当前多形式、多渠道筹集卫生资金，广泛开展院际和国际科技合作，必然产生新的产权关系。时代需要我们更新观念，努力塑造、培植、积累并维护医院的无形资产。笔者就医院的无形资产的表述与界定、医院无形资产的增值与价值转移、保护知识产权迫在眉睫、构建全方位的无形资产管理体系进行了阐述。
Intangible assets are the result of many factors such as science and technology. Hospitals are technology-intensive industries, and development and benefit growth are almost entirely dependent on science and technology. The current multi-modality and multi-channel financing of health care and widespread inter-university and international scientific and technological cooperation will inevitably lead to new property rights relations. The times require us to update our concepts and strive to shape, cultivate, accumulate, and maintain the hospital’s intangible assets. The author elaborates on the representation and definition of hospital’s intangible assets, the value-added and value transfer of hospital intangible assets, the urgent need to protect intellectual property rights, and the construction of a full range of intangible assets management system.