Reilly Robert F
Willamette Management Associates, USA.
J Health Care Finance. 2010 Spring;36(3):24-33.
Most health care industry participants own and operate intangible assets. These intangible assets can be industry-specific (e.g., patient charts and records, certificates of need, professional and other licenses), or they can be general commercial intangible assets (e.g., trademarks, systems and procedures, an assembled workforce). Many industry participants have valued their intangible assets for financial accounting or other purposes. This article summarizes the intangible assets that are common to health care industry participants. This article describes the different types of intangible asset analyses (including valuation, transfer price, damages estimates, etc.), and explains the many different transaction, accounting, taxation, regulatory, litigation, and other reasons why industry participants may wish to value (or otherwise analyze) health care intangible assets.
大多数医疗保健行业参与者拥有并运营无形资产。这些无形资产可以是特定行业的（例如，患者病历和记录、需求证书、专业及其他许可证），也可以是一般商业无形资产（例如，商标、系统和程序、一支有组织的员工队伍）。许多行业参与者已出于财务会计或其他目的对其无形资产进行了估值。本文总结了医疗保健行业参与者共有的无形资产。本文描述了不同类型的无形资产分析（包括估值、转让价格、损害估计等），并解释了行业参与者可能希望对医疗保健无形资产进行估值（或以其他方式进行分析）的许多不同的交易、会计、税务、监管、诉讼及其他原因。
