医疗设备融资租赁项目流程及风险防范探讨精选.doc

刘岩,男,(1980- ),本 科学历，助理工程师。泸州医学院附属医院设备科，从事医疗设备维修管理工作。 作者简介 学术论著 中国医学装备2012年3月第9卷第3期 China Medical Equipment 2012 March Vol.9 NO.3 医疗设备融资租赁项目流程及风险防范探讨 刘 岩① 何 伟① [文章编号] 1672-8270(2012)03-0034-04 [中图分类号] R197.324 [文献标识码] A [摘要] 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。 [关键词] 医疗设备融资租赁；项目流程；风险防范 Medical equipment financing lease project process and risk prevention/ LIU Yan, HE Wei// China Medical Equipment,2012,9(3):34-37. [Abstract] 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. [Key words] Medical equipment financing lease; Project process; Risk prevention [First-author’s address] Department of Equipment Management, the Affiliated Hospital of Luzhou Medical College, Luzhou 646000, China. 现代租赁业发源于20世纪50年代的美国，并在世 设备，并通过与医院签订融资租赁合同将设备租赁给 界范围内很快得以推广。在欧美国家的航运、铁路、 医院使用，医院支付租金的一种金融服务业务[2]。其 电信、医疗等行业的渗透率将近30％。在经济发达国 基本定义如图1所示。 家，医疗设备融资租赁是受医务界高度重视的筹资方 式。美国约55%的医院采用融资租赁方式购置医疗设 备。租用器械已经成为美国医务界的主流。由于融资 租赁具有高度的规范性,其业务模式受到国