摘要
根据货币时间价值理论和融资租赁理论,对医院在购买设备时的不同方案进行计算,得出不同方案不同的回报额,并进行比较,为医院最终决策提供参考,提示医院在购买设备等投资活动中应重视上述财务理论。
Hospitals should make investment of ical equipment with money time value and renting of finance theories and get ROI based on different plan. This article suggests that finance theories should be paid more attention in investment of ical equipment.
出处
《中国医院》
2005年第11期77-78,共2页
Chinese Hospitals