编制现金流量表能够将一定会计期间内医院现金等价物及现金的流动情况准确地反映出来。我国于2009年8月开始在医院会计报表体系之中纳入现金流量表,因此,医院现金流量表的编制与分析就显得尤为重要。本文首先阐述了编制医院现金流量表的意义,其次,分析了医院现金流量表的编制方法,具有一定的参考价值。 The preparation of the cash flow statement can accurately reflect the cash flow and cash flows of the hospitals in a certain accounting period. Since August 2009, China began to incorporate the cash flow statement into the hospital’s accounting statement system. Therefore, the compilation and analysis of the hospital cash flow statement have become particularly important. This paper first expounds the significance of the hospital cash flow statement, followed by analysis of the hospital cash flow statement preparation method, with some reference value.