【摘 要】医疗设备成本效益分析是现代医院医疗设备管理的重要内容。是医院决策者和医疗设备管理人员必须树立的意识和落实的实践。本文作者以医院資产管理和效益分析者的身份，探索、介绍和推广在大型医疗设备成本效益分析方面的做法和经验，在如何准确评价医院医疗设备的运行状况，充分发挥医疗设备投資产生的社会和经济效益，指导医疗固定資产投入的规模和方向等方面做了一定阐述。

    【关键词】 成本 效益 管理

    [Abstract]Cost-benefit analysis is an integral part of modern medical equipment management. Evaluating medical equipment's operating state, fully extracting of the economic and societal benefits of investing in medical equipment, and setting guidelines for investing in fixed assets are all tasks that hospital policymakers and medical equipment managers must be able to grasp and practically implement. The author of this article is a hospital assets manager and a benefits analyst. This article will introduce and share methods and experience regarding cost-benefit analysis of medical equipment at large hospitals.

    [Key words] Costs; benefits; management

    医疗设备是现代化医院固定資产投資最主要的方面之一 ......