计提医疗设备折旧方法的研究与模型的建立

Research and Establish the Depreciation Model for Medical Equipment

探讨医院常规固定资产折旧算法的优劣，提出一种基于固定资产寿命衰减规律的加速折旧模型；介绍了年限平均法、双倍余额递减法、工作量法、年数总和法等常见的折旧算法，同时比较了各种算法的优缺点，提出了一种符合电子、机械设备寿命衰减规律的折旧模型，并使用投资效益率、设备剩余价值以及折旧金额对折旧模型进行了定性分析；相对传统折旧算法，所提寿命衰减折旧模型呈等比递减规律，折旧速度更快，投资效益率连续性更好；计提寿命衰减折旧模型符合电子、机械类设备折旧规律，具有一定的研究意义，建议适用于医疗设备资产计提折旧工作．

Objective To introduce a new method to screen differentially expressed genes based on gene expression data; Methods The paper introduced false discovery rate（FDR）, which is a conventional method to screen differentially expressed genes. We analyzed the multiple hypothesis testing p value properties, and put forward the new method based on p value properties. The new method named Unit Measure-gamma （UM- γ ）. Gene expression data model is established with computer. This paper chose False negative Rate, False positive Rate, Specificity and Sensitivity as evaluation indexes. What＇ s more, we calculated and compared different methods by the gene expression date. Results Unit Measure-gamma calculate the number of non-differentially expressed genes is more stable and accurate. Not only Unit Measure-gamma can control False positive events, false negative events and total error events, but also can improve sensitivity and Specificity. Conclusion The new method is effective, accurate and stable to screen differentially expressed genes with simulation data.