Reiner B, Siegel E
Department of Diagnostic Imaging, Veterans Affairs Maryland Healthcare System, Baltimore, USA.
J Digit Imaging. 2000 May;13(2):49-54. doi: 10.1007/BF03168368.
The acquisition of expensive equipment such as picture archiving and communication systems (PACS) becomes increasingly difficult as capital budgets become tighter. Traditional ownership financing options in the form of direct purchase or financing (loan) have several limitations including technology obsolescence, higher fixed pricing, limited options for equipment disposal, and the need to tie up valuable capital. Alternative financing options, in the form of conventional lease and risk sharing arrangements, offer several theoretical advantages including technology obsolescence protection in the form of built-in upgrades, preservation of borrowing power, multiple end-of-term options, and payment flexibility (which can be directly tied to realized productivity and operational efficiency gains). These options are discussed, with emphasis on the acquisition of PACS.
随着资本预算日益紧张，购置诸如影像存档与通信系统（PACS）等昂贵设备变得愈发困难。以直接购买或融资（贷款）形式的传统所有权融资方式存在若干局限性，包括技术过时、固定定价较高、设备处置选择有限以及需要占用宝贵资金。以传统租赁和风险分担安排形式的替代融资方式具有若干理论优势，包括以内置升级形式提供技术过时保护、保留借款能力、多种期末选择以及付款灵活性（可直接与实现的生产力和运营效率提升挂钩）。本文将对这些选择进行讨论，重点是PACS的购置。
