论文部分内容阅读
现在医院之间的竞争越来越强,医院要想有稳固的地位必须加强财务方面的管理,其中现金流量管理这一课题的研究的现实意义有很多,可以准确得出医院业务收支情况,降低医院的财务风险,提供可靠、相关的管理决策信息促进医院拥有强大的危机预警能力,促进医院可持续发展。因此我们有必要对医院的现金流量管理基本理论做一些了解。一、现金流量的含义与内容现金流量是指在一定时期内实现的现金流入、流出的数量,这个概念是以收付实现制为原则的,它贯穿在企业经营、投资、筹资活动中。
Now the competition between hospitals is getting stronger and stronger, the hospital must strengthen the financial management in order to have a solid position. Among them, there are many practical significance in the study of cash flow management, which can get the income and expenditure of the hospital accurately, Reduce the hospital’s financial risk and provide reliable and relevant management and decision-making information to promote the hospital has a strong crisis early warning capability and promote the sustainable development of the hospital. Therefore, we need to make some understanding of the basic theory of hospital cash flow management. First, the meaning and content of cash flow Cash flow refers to the amount of cash inflows and outflows realized within a certain period of time. The concept is based on the principle of cash receipt and payment. It runs through the business operations, investment and fund-raising activities.