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随着我国市场经济的快速发展以及医疗体制改革的不断推进,医院财务管理也发生了重大变革。在新会计制度背景下,现金流量表在基层医院的广泛应用,既是现行会计制度的硬性要求,更是提高医院财务管理水平和整体竞争力的必然选择。本文就“新会计制度背景下基层医院现金流量表应用”这一话题提出作者肤浅的见解,以期与大家交流沟通。
With the rapid development of China’s market economy and the continuous advancement of the medical system reform, great changes have taken place in the financial management of the hospital. Under the background of new accounting system, the widespread application of cash flow statement in primary hospitals is not only the rigid requirement of the current accounting system, but also the inevitable choice to improve the level of financial management and the overall competitiveness of the hospital. This article put forward the author’s superficial opinion on the topic of “the application of cash flow statement in primary hospital under the background of new accounting system”, with a view to communicating with everyone.