摘要
目前我国各级医院都拥有大量的医疗设备。为了完善医院对设备的折旧工作,本研究通过对折旧涉及到的基本概念、折旧范围,及其影响因素,阐述了多种医疗设备折旧方法的概念及计算方法,进一步分析了不同的折旧方法的个性与共性,并结合有关规定和医院的实际情况,对在实际工作中遇到的折旧方法进行了探讨,总结出了相对合理的折旧方法。
At present,the hospitals at all levels of our country have a large number of medical equipment.To perfect the hospital equipment work of depreciation,we research this pass to basic conception,depreciation range that depreciation involve,and the influence factor,and explain the concept of many kinds of medical equipment depreciation methods and caalculating method.We analyze the individual character and generality of different depreciation methods further and discuss the depreciation methods that run into in real work,combining the reguation and the actual conditions of the hospitals.It summarizes a relatively rational depreciation method.
出处
《医疗设备信息》
2005年第4期44-46,共3页
Information of Medical Equipment
关键词
医疗设备
折旧
方法
medical equipment
depreciation
