现金流量表指的是将企业在一定会计期间现金和现金等价物流入和流出情况进行反应的报表。这里所说的现金是企业库存现金以及可以随时用于支付的存款。在财务报表中,现金流量表是其三个基本报告之一,主要揭露在一固定期间(通常是每季或每年)内,企业的现金(包含银行存款)增减变动的情况。本文首先阐述了医院现金流量表的编制,其次指出了医院现金流量表的分析及其应用情况。 Statement of cash flow refers to the enterprise during a certain accounting period, cash and cash equivalents into and out of the reaction of the statements. The cash here is the company’s cash in stock and deposits that can be used to pay for it at any time. In the financial statements, the cash flow statement is one of three basic reports that mainly discloses changes in the cash (including bank deposits) of a company during a fixed period (usually quarterly or annually). This article first elaborated the establishment of the hospital cash flow statement, followed by the analysis of the hospital cash flow statement and its application.