ＣＴ机的广泛应用对提高医院技术水平和医疗质量具有重要作用。但是这些设备价格昂贵，维持费用亦很大．在购置和使用中如不进行严格的论证和管理，常常不能充分发挥投资效益，造成卫生资源的浪费。本文使用保本经营分析方法考核ＣＴ的经营效益，对宁夏医学院附院１９８５年引 The wide application of CT machines plays an important role in improving hospital technical level and medical quality. However, these equipments are expensive and the maintenance cost is also very high. In the course of purchase and use, if it is not strictly demonstrated and managed, investment efficiency can often not be fully realized, resulting in a waste of health resources. This paper uses the principal-protection analysis method to assess the operational benefits of CT, and citing the Ningxia Medical College Affiliated Hospital in 1985.