我国政府部门现金流量表的重构：基于《医院会计制度》和《政府会计制度》的比较

通过对《政府会计制度》与《医院会计制度》中的现金流量表进行比较发现,《政府会计制度》和《医院会计制度》中现金流量表在四个方面存在差异,《政府会计制度》的现金流量表存在一定缺陷。在借鉴《政府会计制度》和《医院会计制度》两者经验的基础上,重构了我国政府部门现金流量表。

Restructuring of the Cash Flow Statement for Government Department

Objective: To compare cash flow statement between Government Accounting System and Hospital Accounting System, so as to provide some advice for the restructuring of the Cash Flow Statement for Government Department. Methods: the literature method and comparison method were involved. Results: There are four differences between Government Accounting System and Hospital Accounting System, and there are some problems in cash flow statement in Government Accounting System.Conclusion: we restructure the cash flow statement for government department on the basis of Government Accounting System and Hospital Accounting System.