当前,一些医疗器械经营单位和生产厂家为了加强竞争,采取“以旧换新”的销售方式向医院推销医疗器械。采用这种销售方法,医院在购置新设备的同时,能将原有的旧设备及时地处理掉,不仅减少了医院的支出,而且甩掉了经济包袱。但是,现行医院会计制度对这项经济业务的帐务处理没有明确规定,对此,笔者 At present, some medical device operators and manufacturers are adopting a “new-for-new” sales model to promote medical devices to hospitals in order to strengthen competition. Using this sales method, the hospital can dispose of the old equipment in a timely manner while purchasing new equipment, which not only reduces the hospital’s expenditure, but also eliminates the economic burden. However, the current hospital accounting system does not specify the accounting treatment for this economic business. For this, the author