Reilly R F, Rabe J R
Willamette Management Associates, Chicago, Illinois, USA.
Health Care Manage Rev. 1997 Spring;22(2):55-64.
Health care entities (and especially medical practices) are valued for a number of reasons: sale transaction pricing and structuring, merger formation and dissolution, taxation and regulatory compliance, and litigation support and dispute resolution. The identification and quantification of the entity's intangible assets are often the most important aspects of the valuation. This article illustrates the generally accepted methods for valuing health care-related intangible assets.
医疗保健实体（尤其是医疗业务）因其多种原因而具有价值：销售交易定价与结构安排、合并组建与解散、税务与监管合规，以及诉讼支持与纠纷解决。识别和量化实体的无形资产通常是估值中最重要的方面。本文阐述了评估医疗保健相关无形资产的普遍认可方法。
