医疗设备融资租赁项目流程及风险防范探讨

摘要

Objective： Financing lease of medical equipment has the feature of flexible and easy application, less one time investment of funds, etc. It can quickly update the medical equipments to enhance the competitiveness of the hospital. Methods： Through the study of the literatures and investigation, this paper is aimed to introduce the basic concept and comparative advantage of the financing lease, comparing with the government loads and bank advances. Results： The article also expatiates the project process of the two typical financing lease models, the direct lease model and the sale-lease back model. Four decision- making analysis theories of leasing project are proposed, including the NPV theory, analogy estimation theory, comparing the present value of the cost theory and the expert judgments theory. Conclusion： The paper provides the risk prevention techniques during the financing project.%目的：医疗设备融资租赁具有操作灵活简便、资金一次性投入少等特点,能快速更新医院设备,提升医院竞争力。方法：通过文献分析和调查,介绍医疗设备融资租赁的含义,并与银行融资、政府贷款融资作比较,以及在融资项目中医院应采取的风险防范措施。结果：重点介绍直接租赁和售后回租,两种典型租赁模式的项目执行流程;并提出融资租赁项目决策分析的4种理论即净现值理论、类比估算理论、成本现值比较理论和专家判断理论。结论：医疗机构若利用融资租赁来购入先进的医疗设备,需要对融资租赁的项目流程有基本的了解,科学决策,审慎签订租赁合同。