对医疗机构的产权界定与资产评估 ,一般是看它现有的土地、房产、设备、医疗器械、药品库存、流动资金等方面的有形资产 ,而对于其无形资产则往往缺少应有的认识。因为 ,医疗服务中的无形资产具有一定的虚拟性 ,不可能象人、财、物等物化产品具备某种载体和价值尺度 ,它表现的 The definition of the property rights and assessment of assets of medical institutions is generally based on their existing tangible assets in land, real estate, equipment, medical equipment, pharmaceuticals, liquidity, etc., and their intangible assets are often lack of due recognition. Because the intangible assets in medical services have a certain degree of fictitiousness, it can’t be like human, financial, and materialized products have certain carrier and value scales.