| 新会计制度下医院现金流量表的运用分析 |
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| 引用本文： | 秦峰.新会计制度下医院现金流量表的运用分析[J].经济研究导刊,2012(21):109-110. |
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| 作者姓名： | 秦峰 |
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| 作者单位： | 河北省秦皇岛市妇幼保健院,河北秦皇岛,066000 |
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| 摘 要： | 为适应医疗体制改革的发展，卫生部、财政部于2010年12月印发了《医院财务制度》、《医院会计制度》、《基层医疗卫生机构财务制度》和《基层医疗卫生机构会计制度》，制度中新增的现金流量表进一步完善了医院财务报告体系。同时也使医院的财务报表体系与国际惯例和企业会计体系接轨。阐述了医院编制现金流量表的现实意义和如何对其进行分析运用。
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| 关 键 词： | 医疗改革 现金 现金流量表 财务分析 |
The New Accounting System of Hospital Cash Flow Statement Analysis |
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| QIN Feng.The New Accounting System of Hospital Cash Flow Statement Analysis[J].Economic Research Guide,2012(21):109-110. |
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| Authors: | QIN Feng |
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| Institution: | QIN Feng(Qinhuangdao City,Hebei Province,Maternal and Child Health Hospital,Qinhuangdao 066000,China) |
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| Abstract: | Adapting to the development of Health care reform,Ministry of Health and Ministry of Finance Issued the"Hospital Financial System","Hospital Accounting System","Financial System of Fundamental Health Care and Health Institutions"and"Accounting System of Primary Health Care and Health Institutions",which add cash flow statement(CFS) to complete the hospital financial reporting system,enable the hospital financial reporting system Standards with the International practice and enterprise accounting system.This paper elaborates the practical significance of CFS in hospital Planning and show how to employ the CFS. |
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| Keywords: | medical reform cash a cash flow statement financial analysis |
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