Objective To propose an implementation scheme for single medical equipment accounting.Methods The running and benefit accounting of hospital medical equipment were analyzed,and then the method was discussed from the aspects of data statistics and benefit analysis.Results The scheme proved its practicability and feasibility,and could be used for single medical equipment accounting.Conclusion The hospital has to establish its own single medical equipment accounting scheme according to types of medical equipment and their management.%目的:提出医疗设备单机核算的一种解决方案,为其实施提供一种新思路.方法:在分析医院医疗设备运行现状和效益核算情况的基础上,从设备效益数据统计、效益分析2个方面对医疗设备单机核算方法进行探讨.结果:通过实践落实,所提出的方案简单、具体,基本满足了医疗设备单机核算的需求.结论:医疗设备的种类繁多、管理复杂,各家医院应依据自身现状定制医疗设备的单机核算方案.
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