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随着我国卫生事业的发展和社会主义市场经济的不断完善，医院固定资产管理的范围在不断扩大，医院贵重仪器设备也在日益增加。固定资产是医院赖以生存和发展的物质基础，是医院开展医疗活动的重要保障，其中大型医疗设备的数量和技术状况标志着医院的物质技术力量。如何科学有效的进行大型医疗设备的效益分析，以确保其安全和完整，充分发挥其效能，实现保值增值，对提高医院的经济效益和社会效益，增强医院的竞争力，促进医院的健康发展是十分重要的。“,”With the developing improvement of sanitation project and market economy in China, there is an extension for the fixed assets management of hospitals, as the technical equipment scope increases. Fixed assets of hospital is the material resource for its existence and improvement. It is major guarantee for hospital to carry out medical activities. Therefore, the amount of large equipment and its technique status show the strength of the technology for hospital. In order to improve the economy and society ef iciency, and enhance its competitiveness, it is important to process the benefit analysis for large equipment, to ensure its safety and integrity, and be ful ef ective for keeping his values.