一、前言随着城市公立医院医疗体制改革的不断推进,加之社会资本大量涌入医疗市场,医院的生存与发展将面临越来越严峻的挑战,因此,公立医院应充分利用无形资产为医院创造价值变得尤为重要。然而,目前公立医院无形资产的管理存在诸多问题,如何克服众多困难,进一步研发、保护及充分利用无形资产为医院的发展做出贡献,成为一项值得探讨和重视的问题。 I. Introduction With the continuous promotion of medical system reform in urban public hospitals and the influx of social capital into the medical market, the survival and development of hospitals will face more and more severe challenges. Therefore, public hospitals should make full use of intangible assets to create hospitals Value becomes more important. However, there are many problems in the management of intangible assets in public hospitals. How to overcome these difficulties and further contribute to the development of the hospital through further research and development, protection and full utilization of intangible assets have become a topic worth exploring and attaching importance to.