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医院资产负债表、收入费用总表和现金流量表被称为医院“三大”财务报表。“三大”财务报表编制上单独存在,具有各自的作用,且在进行财务分析时,即相互依存,又相互影响。它们能以三维立体的形式展现医院财务状况,多层次、多角度对医院资产、经营状况进行报告。通过这些财务报告,可为医院领导提供科学依据,便于全面了解医院的财务状况,对提高医院管理水平和决策水平、促进医院资源的合理配置起着十分重要的作用。
The hospital balance sheet, income expense summary and cash flow statement are referred to as the hospital’s “Big Three” financial statements. “Three ” financial statements on the separate existence, has its own role, and in the financial analysis, that is, interdependence, but also influence each other. They can show the hospital’s financial status in the form of three-dimensional, multi-level and multi-angle reports on hospital assets and business conditions. Through these financial reports, it can provide scientific basis for hospital leaders to facilitate a comprehensive understanding of the financial status of the hospital, and play an important role in improving the level of hospital management and decision-making, and in promoting the rational allocation of hospital resources.