医院现金流量分析指标的建立与应用

Establishment and Application of Hospital Cash Flow Analysis Indicators

新的医院财务制度和会计制度虽然增加了医院现金流量表为医院编制的财务报表之一,但没有列示相关的财务分析指标,以及对现金流量表进行分析和使用。为了满足医院管理的需要,本文对现金流量分析指标的建立和应用进行了探讨。

The new hospital financial system and accounting system added in the hospital cash flow statement as one of the hospital financial statements, but related financial analysis indicators are not listed, nor the analysis and use of cash flow statement. In order to meet the need of hospital management, this paper discusses the establishment and application of the cash flow analysis indicators.