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医院现金流量会计控制所具有的重要意义分析现金流量的原因,保证资金的合理走向。医院的各种现金流入主要是其各项业务活动所产生的。合理的现金流量结构,是医院正常运作的重要标志。如果某个会计期间的现金净流入主要是银行借款所致,就要深入跟踪分析其原因。如果银行借款资金主要是为了满足医院日常运营的需要,就应分析医院的医疗运营活动是否正常,因为靠借款来维持医院日常的运营活动可能
Hospital cash flow accounting control has the significance of the analysis of cash flow reasons to ensure the reasonable capital flow. The hospital’s various cash inflows are mainly generated by its various business activities. Reasonable cash flow structure is an important symbol of the normal operation of the hospital. If a net cash flow during the accounting period is mainly due to bank borrowings, we must follow up and analyze the reasons. If the bank loan funds are mainly to meet the needs of the hospital’s daily operations, it should analyze the hospital’s medical operations are normal, because borrowing money to maintain the daily operations of the hospital may