Henry J B, Roenfeldt R L
Med Instrum. 1977 Jan-Feb;11(1):44-7.
Lease financing in hospitals is growing rapidly. Many articles published on the topic of lease financing point only to the benefits that may be derived. Very few articles actually analyze the pros and cons of leasing from a financial cost measurement point of view, which includes real world parameters. This article critically evaluates two articles published in this issue which lead the reader to believe leasing for the most part is a bargain when compared to debt financing. The authors discuss some misconceptions in these articles and point out some facts viewed from a financial analyst's position.
医院的租赁融资正在迅速增长。许多关于租赁融资主题的文章仅指出了可能获得的好处。实际上，很少有文章从包括实际参数在内的财务成本衡量角度分析租赁的利弊。本文批判性地评估了本期发表的两篇文章，这两篇文章使读者相信，与债务融资相比，租赁在很大程度上是一种划算的选择。作者讨论了这些文章中的一些误解，并从财务分析师的角度指出了一些事实。
