医疗设备折旧管理是医疗设备管理的一个重要组成部分，医疗设备折旧是指医院对在用仪器设备按规定提取折；日费，打入使用科室的成本，从使用科室的总收入中扣除，累计各科室的仪器设备折旧费做为医院一项医疗设备折旧基金，用它来弥补医院更新换代购置医疗设备、维修资金的不 Depreciation of medical equipment is an important component of medical equipment management. Depreciation of medical equipment means that hospitals withdraw medical equipment in accordance with the regulations; daily expenses and the cost of using the department are deducted from the total income of the use department. The depreciation of instrument and equipment in various departments is used as a depreciation fund for medical equipment in the hospital. It is used to make up for the inability of hospitals to renew their purchases of medical equipment and maintenance funds.