一、医院无形资产的特征无形资产，指医院为进行医疗活动而取得或自创的，能为医院带来经济效益的，但不具有物质实体的资产。医院无形资产一般具有如下特征：１没有实物形态。医院的无形资产所体现的是一种代表医院医疗水平的能力及其高低的标准，它没有实物形态，但却具有 I. Characteristics of hospital intangible assets Intangible assets refer to those acquired or created by a hospital for medical activities that can bring economic benefits to a hospital but do not have the assets of a material entity. Hospital intangible assets generally have the following characteristics: 1 There is no physical form. The hospital’s intangible assets embody a standard that represents the hospital’s medical level and its level of standard. It has no physical form, but it has