净现值法在大型医疗设备效益评价中的应用

净现值法在大型医疗设备效益评价中的应用

王秋宇

【期刊名称】《中华医院管理杂志》 【年(卷),期】2009(025)010

【摘要】净现值法指投资项目寿命周期内各年的现金净流入量按一定的贴现率折算成现值后与初始投资额的差如果大于零则该项目具有经济效益.以某医院放射科1台计算机体层摄影机为例,介绍了净现值法在大型医疗设备效益评价中的应用.净现值法可以科学地评价设备投资效益,弥补投资回收期法的不足,在实践中具有可行性.进一步完善医院信息系统是保证净现值指标更加准确的基础.加强设备可控成本管理,控制现金流出量是提高设备效益的有效手段.%Net present value (NPV) is explained as follows:If the difference between the net cash inflow of the years within the lifespan of an investment project and the initial investment amount is greater than zero after being converted to present value,it proves the project as financially feasible.With a computerized laminagram camera of the radiology department of a hospital as example,the paper described the use of NPV in performance appraisal of large medical equipments.NVP can scientifically evaluate investment performance of the equipment,and remedy weakness of the recovery period method,making it highly practical.Better hospital information system serves as the cornerstone for more accurate net present value indicators.Reinforced management for equipment controllable costs and cutback of cash outflow are effective means to