医疗单位固定资产投资理论在更新改造决策中的应用

Application of Fixed Assets Investment Theory in Renewal Reform of Fixed Assets Investment in Hospital

阐述了医疗单位固定资产投资理论在更新改造中的应用,分别采用项目投资中的投资回收期、净现值法比较2种方案回收期的长短、增减的现金净流量,计算出投资回收期短、项目的净现值大于零的方案为最优的方案,最终使固定资产投资发挥最大效能,对于提高医院固定资产的创收效益也具有重要的应用价值。

This paper expounds the theory of medical units in the fixed assets investment under the application of renovation,which plays an unpredictable role for the hospital leaders to invest the fixed assets and purchase equipment providing practical,reliable,scientific,useful and decision-making information.The payback period,net present value method are used to compare the length of payback period and the net change in cash flow of these two items.The one with shorter payback period and greater than zero net present value is the optimal program.The investment of fixed assets realizes maximum efficiency ultimately,which plays an important role in improving income-generating effectiveness of the hospital.