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医院成本核算是医院经济管理的重要手段和组成部分，它是医疗服务机构参与市场竞争的必然结果，近年来一直受到医院管理者和理论研究者的广泛关注和重视。而医疗设备效益核算是医院成本核算的核心内容。本文运用Microsoft SQL Server 2005提供的Analysis Service平台对HIS系统中部分医疗设备的运行数据进行挖掘和分析，为医院领导提供有价值的参考信息，并协助医院管理者把科技兴院和科学管理落实到实处。,The hospital’s cost is the important means and part of the economy management, which is the inevitable outcome of medical service organizations taking parting in the market and has been paid close attention to by hospital’s managements and researchers in recent years. But the medical equipment beneficial result is the core of hospital business accounting. This paper put to use the Analysis Service of Microsoft SQL Server 2005 to data mining for HIS’s part of medical equipments, which is provided a worthy reference information for hospital’s leaderships and help hospital’s govors to manage the hospital with science and technology.