RESUMO
Objective:To explore the development path of improving the intangible assets management, and promoting science and technology transfer of public hospitals.Methods:Analyze and summarize problems and challenges in the identification and disposal of intangible assets related to scientific and technological achievements in the process of technology transfer based on policy research, literature review and practical experience reflection.Results:So far, the identification and measurement norms of intangible assets are not operable enough. Assets evaluation remains controversial and nonstandard.Conclusions:It is recommended to improve the management systems of science and technology transfer and related financial affairs including strengthening the awareness of intangible assets protection, standardizing the management system of intangible assets and optimizing the informatization construction of financial management.