基于χ~2分布概率密度函数的医疗设备折旧法的研究  

Research of Dynamic Depreciation of Medical Equipment Based on χ~2 Distribution Probability Density Function

作　　者：邓厚斌[1] 葛毅[1] 范璐敏[1] 刘晓雯[1] 李盈盈[1] 

机构地区：[1]上海长征医院仪器设备科,上海200003

出　　处：《中国医疗设备》2012年第10期104-106,共3页China Medical Devices

摘　　要：为能够较合理地进行医疗设备的折旧核算,本文分析比较了常见的几种折旧方法的优缺点,结合医疗设备的使用效能,提出了医疗设备拟合χ2分布概率密度函数的静态折旧率分布规律,建立新的医疗设备折旧法。In order to proceed depreciation accounting of medical equipment reasonably, this paper analyses and compares the advantages and disadvantages of several common depreciation methods, with use efficiency of medical equipment, proposes distribution rule of static depreciation rate of X2 distribution probability density function, meanwhile, introduces benchmark benefit ratio of funds, establishes dynamic depreciation method of medical equipment.

关 键 词：卡方分布法 基准获益率 医疗设备管理 医疗设备折旧 

分 类 号：R197.39[医药卫生—卫生事业管理] F406.72[医药卫生—公共卫生与预防医学]