医院磁共振成像设备成本效益分析  

Investigation and analysis of cost-benefit of magnetic resonance imaging equipment of hospital

作　　者：刘燕 潘宇 胡先玲 董建龙 李传明 朱兆芳 王健 尹训涛 LIU Yan;PAN Yu;HU Xian-ling(Department of Radiotherapy,The First Hospital Affiliated to Army Medical University,Chongqing 400038,China)

机构地区：[1]陆军军医大学第一附属医院放射科,重庆400038 [2]重庆大学数学与统计学院,重庆401331 [3]重庆医科大学附属第二医院放射科,重庆400010 [4]国家卫生健康委卫生发展研究中心,北京100044

出　　处：《中国医学装备》2019年第4期113-116,共4页China Medical Equipment

基　　金：国家重点研发计划(2016YFC0107112)"大数据分析与统计建模研究"

摘　　要：目的:分析医院磁共振成像设备成本效益,为医院相关部门在大型医疗设备购置决策和管理等方面提供经济学依据。方法:采用量本利分析法对重庆地区7家二级及以上医院(表述为医院1至医院7)的7台1.5 T型磁共振设备进行成本效益分析,采用直线折旧法与双倍余额递减法两种固定资产折旧法进行对比。结果:量本利分析采用直线折旧法时,7家二级及以上医院的磁共振设备均实现盈利;采用双倍余额递减法时,医院7磁共振设备存在亏损。投资效益分析时,7家二级及以上医院的磁共振设备均满足最低年均投资收益率。结论:通过经济学成本效益分析,可监测大型医疗设备实际运行情况,为医院资源分配和管理等提供可靠、有效和客观的数据支持。Objective: To analyze the cost-benefit of magnetic resonance equipment of hospital so as to provide economics basis for decision-making and management of the purchase of large medical equipment of related departments of hospital. Methods: The quantitative profit analysis method was adopted to implement cost-benefit analysis for 7 1.5 T magnetic resonance equipments of 7 secondary and above secondary hospitals in Chongqing (that meant from hospital 1 to hospital 7). Two depreciation methods of fixed assets, that included straight-line depreciation method and the double-declining balance method, were used to implement comparison. Results: When the quantitative profit analysis adopted straight-line depreciation method, the magnetic resonance equipment of seven hospitals were profitable. And when the double-declining balance method was adopted, 7 magnetic resonance equipment of hospitals has a loss. In the analysis of investment benefit, the magnetic resonance equipments of 7 hospitals met the minimum annual average rate of return on investment. Conclusion: Through economic benefit analysis, the actual operation of large medical equipment can be monitored, and it can provide reliable, effective and objective data support for resource allocation and management of hospital.

关 键 词：磁共振成像 量本利分析法 直线折旧法 双倍余额递减法 

分 类 号：R197.3[医药卫生—卫生事业管理]