CAJ | 학술논문

目的：医院医疗设备购买论证对于选择和确定适宜的医疗设备十分必要。方法对医疗设备购买目的、技术水准和对诊疗技术的引领支撑作用、国内外概况的了解和掌握、设备效益分析与评估和考核指标、经费来源及风险分析相关因素内涵进行研讨。结果医院和科室在引进设备过程中更加理性明智，降低了盲目性，避免了以往贪图高级设备、新颖设计、顶级技术、完备功能的攀比心理。结论由于医院整体规模、专科发展方向不同，对医疗设备进行加速折旧费用的扣除方式，有利于医学工程专业人士与财务专家共同探讨，以使医疗设备经济效益评价更加合理、有效、符合实际。
목적：의원의료설비구매론증대우선택화학정괄의적의료설비십분필요。방법대의료설비구매목적、기술수준화대진료기술적인령지탱작용、국내외개황적료해화장악、설비효익분석여평고화고핵지표、경비래원급풍험분석상관인소내함진행연토。결과의원화과실재인진설비과정중경가이성명지，강저료맹목성，피면료이왕탐도고급설비、신영설계、정급기술、완비공능적반비심리。결론유우의원정체규모、전과발전방향불동，대의료설비진행가속절구비용적구제방식，유리우의학공정전업인사여재무전가공동탐토，이사의료설비경제효익평개경가합리、유효、부합실제。
Objective The demonstration of purchasing medical equipment is important for selecting suitable medical equipment for hospitals.Methods The content of demonstration includes the following aspects: purpose of purchasing, technical level of purchasing and its leading role for medical technology, status of medical equipment in domestic and overseas, benefit analysis and performance appraisal indicators, sources of funds and risk analysis.Results Hospitals and departments would be more rational, wise and less blindless in bringing in equipment, which can avoid the comparing mentality of purchasing advanced, innovation designed, top and fully functional equipment unpractically.Conclusion As the overall size of hospital and the development direction of specialized departments are different, the accelerate of deducting depreciation expense is helpful for medical engineers and ifnancial experts to make economic efifciency evaluation more reasonable, effective and practical.