货币资金,是指单位所拥有的现金、银行存款、有价证券和其他货币资金。医疗机构货币资金除其固有的特点外,还具有流动数额大、流动性强与其他业务部门联系广泛的特点。医疗机构的医疗服务活动,包括支付所需的药品、试剂、耗材、设备采购、水、电等各项服务成本以及按国家政策给医疗服务活动的必要补偿等都要通过货币资金实现。资金循环过程中表现出的流动数额之大、流动性之强比一般企事业单 Monetary funds, refers to the units owned by cash, bank deposits, securities and other monetary funds. In addition to its inherent characteristics, the monetary funds of medical institutions also have the characteristics of large amount of liquidity and strong liquidity and extensive contact with other business departments. The medical service activities of medical institutions, including the payment of various services such as medicines, reagents, consumables, equipment procurement, water and electricity as well as the necessary compensation for medical service activities according to the national policies, must be realized through monetary funds. The circulation of funds showed a large amount of liquidity, liquidity stronger than the general business