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编制现金流量表可以反映出医院一定会计期间内现金和现金等价物的流入和流出情况。虽然,我国的大部分医院都是差额事业单位性质的公立医院,能够享受一定的政府补贴,但充裕的现金流仍然是医院生存和发展的基本要求。医院只有通过合理安排现金的流入和流出,才能够及时购置必要的医疗设备、支付员工工资,偿还银行债务,否则会影响到医院的健康发展。而对于盈利性医疗机构来说,及时地掌握自身现金流的动态变化更是关系医院生存的关键问题。我国新颁布的《医院财务制度》已经将现金流量表纳入医院会计报表体系之中,但医院毕竟不同于一般性质的企业,医院的现金流量表无论是从编制方法还是报表分析上都应有自己的特色。
The preparation of cash flow statement can reflect the hospital during a certain accounting period, the inflow and outflow of cash and cash equivalents. Although most hospitals in our country are public hospitals of differential public institutions, they can enjoy certain government subsidies, but ample cash flow is still the basic requirement for the survival and development of hospitals. Only by reasonably arranging the inflow and outflow of cash, the hospital can timely purchase the necessary medical equipment, pay staff salaries and pay off the debts of the banks, otherwise it will affect the healthy development of the hospital. For profit-making medical institutions, timely grasp of the dynamic changes in cash flow is the key issue of the survival of the hospital. China’s newly promulgated “hospital financial system” has included the cash flow statement in the hospital accounting statement system, but the hospital is different from the general nature of the enterprise, the hospital’s cash flow statement either from the preparation of methods or statements should have their own analysis Features.