浅谈医疗设备折旧  

Primary discussion of the medical equipment depreciation

作　　者：王恒地[1] 李增友[1] 

机构地区：[1]河北省职工医学院附属医院医疗设备处,河北保定071000

出　　处：《医疗设备信息》2006年第12期53-54,共2页Information of Medical Equipment

摘　　要：医疗设备折旧是医疗设备管理的一个重要组成部分,同时也是医院加强经济目标管理,保证医院实现最佳效益的一种主要手段。本文将讨论医疗设备折旧费用的提取各种方法,以及我院现存医疗设备折旧核算方式的弊端和相应对策。The medical equipment depreciation is an important part of the medical equipment managements, also is one main method that strengthens the economic target management, makes the hospital realize the best benefit. This article discusses several kinds of depreciation methods and the present depreciation methods used in our hospital , as well as its disadvantages and corresponding countermeasure.

关 键 词：固定资产 预计残值 平均年限法 工作量法 年限总和法 

分 类 号：R197.322[医药卫生—卫生事业管理]