刍议医院编制现金流量表

新《医院会计制度》规定了医院对外报送的会计报表主要有 :“资产负债表”、“收入支出汇总表”、“净资产情况变动表”等 ,编制从不同侧面反映了医院的财务状况 ,为医院会计与国际接轨 ,加强医院财务管理提供了依据。但是 ,在财务会计报告中 ,缺少了一项反映医院现金及现金等价物 (以下简称现金 )变动情况的报表———现金流量表。一、编制现金流量表的作用1.编制现金流量表可以提供医院的现金流量信息通过编制现金流量表 ,可以掌握医院在经营、投资、筹资活动中的现金流量 ,了解现金流转效率和效果,了解医院的现金能否到期偿还债务 ,能否…     

关于医院也应编制现金流量表的思考

无论是经济发达的西方国家，还是国内企业，管理当局对现金流量都越来越重视。医院要走多元化发展之路，也应加强现金流量表的编制与分析。医院编制现金流量表以现金、现金等价物为基础，将医院的现金运作划分为经营活动、投资活动、筹资活动3部分。结合资产负债表、利润表全面评价医院的财务状况，为医院的管理决策提供最有用的动态信息。     

构建医院现金流量表分析体系的探索

医院现金流量表是指反映医院一定会计期间现金和现金等价物流入和流出的报表,反映医院业务活动、投资活动和筹资活动的动态情况。通过现金流量表,管理者可以了解医院现金流量的来源和运用,分析现金流量的影响因素,从而掌握医院的支付能力、偿债能力和周转能力,预测医院未来现金流量,为未来经营决策做好资金筹划。     

公立医院现金流量表的编制及分析

随着市场经济的发展和医药卫生体制改革的深入进行,公立医院需要编制现金流量表,本文提出了编制医院现金流量表的方法及用现金流量表进行财务分析。     

货币资金变动情况表在医院资金管理中的应用

医院向患者提供医疗服务必须要有一定量的现金净流量作物质保证，现金流量的核心是货币资金。所谓货币资金变动是指医院一定时期内货币资金流人和流出的数量。现金流量按收付实现制的原则确认，其分布不受人为因素的影响，反映的财务信息具有很强的客观性。虽然现金流量表能全面反映医院的现金流动状况，但其各个项目的列示比较专业和抽象，非专业人士难以理解，并且编制时滞也过长（企业会计准则将其规定为年报）。在目前医院会计制度没有要求编制现金流量表的情况下，笔者认为有必要编制一份简易的现金流量内部报表——货币资金变动情况表，以满足日常管理的需要。     

浅议医院现金流量表的编制与分析

随着医疗体制改革的进一步深化，医疗市场竞争变得空前激烈，加强医院财务管理，使我国医院会计与国际惯例接轨，编制现金流量表的必要性将会日益凸显。本文现对现金流量表的编制及分析进行阐述如下。     

非营利性医院现金流量表编制理论及实务研究

在借鉴国外和我国企业的现金流量表编制理论的基础上,从现金流量表的编制原则、编制基础、现金流量的分类、现金流量表的编制原理、编制方法及具体内容各个方面做出研究和探讨,设计出尽可能全面、真实地反映非营利性医院现金状况的现金流量表,满足不同报表使用者的要求,最后通过非营利性医院实例来讲述现金流量表的具体编制过程、步骤,一方面检验了其科学性,另一方面为实际推广奠定了基础。     

医院也应编制现金流量表

1999年1月1日起,新的《医院财务制度》和《医院会计制度》开始实施,这是医院财务管理、会计核算的重大改革,为医院适应市场经济、参与市场竞争注入了新的活力,是医院会计同国际会计惯例接轨,迈向医院会计现代化的又一次重大发展。但新制度在财务会计报告中,缺少了一项反映医院现金(这里的现金指现金及现金等价物)变动情况的报表——现金流量表。     

医院现金流量表应用探究

现金流量表^[1]已经成为现代企业会计报告的一个重要组成部分。通过它，可以了解到为什么一个企业虽然利润表上显示它亏损了，但仍然拥有大量可用现金；也可以了解到为什么一个企业虽然利润表上显示它有盈利，却无力偿还到期债务。对于医院来说，现金流量表可以提供更多医院管理使用者需要的信息。本文浅析了医院对于现金流量表的需求，并对医院现金流量表的编制、应用分析提出了意见。     

医院现金流量的状态分析

医院的资产负债表是反映医院在某特定日期所拥有或控制的经济资源、所承担的现实义务和所有者对净资产的要求权，它反映医院某一定时日的财务状况，是静态的财务信息。医院的现金流量表是从另一个侧面反映一所医院在一定时期的现金及现金等价物流人流出情况，是动态的财务信息。通过现金流量表提供的信息，能够客观地评价医院的盈余质量、现金周转能力、投资理财、坏账风险等多种经     

Reading and understanding financial statements

Feeling comfortable reading and understanding financial statements is critical to the success of healthcare executives and physicians involved in management. Businesses use three primary financial statements: a balance sheet represents the equation, Assets = Liabilities + Equity; an income statement represents the equation, Revenues - Expenses = Net Income; a statement of cash flows reports all sources and uses of cash during the represented period. The balance sheet expresses financial indicators at one particular moment in time, whereas the income statement and the statement of cash flows show activity that occurred over a stretch of time. Additional information is disclosed in attached footnotes and other supplementary materials. There are two ways to prepare financial statements. Cash-basis accounting recognizes revenue when it is received and expenses when they are paid. Accrual-basis accounting recognizes revenue when it is earned and expenses when they are incurred. Although cash-basis is acceptable, periodically using the accrual method reveals important information about receivables and liabilities that could otherwise remain hidden. Become more engaged with your financial statements by spending time reading them, tracking key performance indicators, and asking accountants and financial advisors questions. This will help you better understand your business and build a successful future.     

编制现金流量表开展医院财务分析

文章从我国现有的财务报告体系入手．对比分析了国外非营利性医疗机构的财务报告体系．从不同侧面和角度阐述了编制现金流量表的重要性．并介绍了现金流量表的编制内容以及如何利用现金流量表开展财务分析。     

国内外现金流量表比较研究

通过从现金流量表的概念、财务报表体系、现金流量表的编制现状等角度对国内企业与国外非营利性医疗机构现金流量表进行分析及比较研究,提出了可借鉴之处,为编制我国医疗机构现金流量表提供了参考。     

The use of cash flow to analyze financial distress in California hospitals

Previous studies of financial distress have utilized operating margins to measure this outcome. This study examines financial distress from the standpoint of cash flow, which is defined as net income plus depreciation adjusted for accruals. Defining financially distressed hospitals as ones with negative cash flows, the findings of the study show that these hospitals possess a lower occupancy rate, exhibit a slower collection of receivables, and have higher amounts of debt. However, the findings show that it is harder to predict financial distress defined in terms of cash flow than in profitability.     

What does free cash flow tell us about hospital efficiency? A stochastic frontier analysis of cost inefficiency in California hospitals

Hospitals are facing substantial financial and economic pressure as a result of health plan payment restructuring, unfunded mandates, and other factors. This article analyzes the relationship between free cash flow (FCF) and hospital efficiency given these financial challenges. Data from 270 California hospitals were used to estimate a stochastic frontier model of hospital cost efficiency that explicitly takes into account outpatient heterogeneity. The findings indicate that hospital FCF is significantly linked to firm efficiency/inefficiency. The results indicate that higher positive cash flows are related to lower cost inefficiency, but higher negative cash flows are related to higher cost inefficiency. Thus, cash flows not only impact the ability of hospitals to meet current liabilities, they are also related to the ability of the hospitals to use resources effectively.     

Cash budgeting: an underutilized resource management tool in not-for-profit health care entities

Cash budgeting is generally considered to be an important part of resource management in all businesses. However, respondents to a survey of not-for-profit health care entities revealed that some 40 percent of the participants do not currently prepare cash budgets. Where budgeting occurred, the cash forecasts covered various time frames, and distribution of the document was inconsistent. Most budgets presented cash receipts and disbursements according to operating, investing, and financing activities--a format consistent with the year-end cash flow statement. By routinely preparing monthly cash budgets, the not-for-profit health care entity can project cash inflow/outflow or position with anticipated cash insufficiencies and surpluses. The budget should be compared each month to actual results to evaluate performance. The magnitude and timing of cash flows is much too critical to be left to chance.     

Assessing the performance of freestanding hospitals

Freestanding hospitals are becoming less common as more hospitals are joining or establishing relationships with multihospital systems. These associations are driven by factors, such as unrelenting competition in local markets, aging physical plants, increasing labor costs, and higher physician fees, that place a high demand on financial assets. Despite these factors, many freestanding hospitals continue to do well financially, showing increases in total profit margins and total cash flow margins. This article examines which market, management, financial, and mission factors are associated with freestanding hospitals with consistently positive cash flows, relative to those without consistently positive cash flows. The study sample consisted of freestanding, nonfederal, short-term, acute care general hospitals with more than 50 beds and three years of annual cash flow data. Data were taken from the annual surveys of the American Hospital Association, the cost reports of the Centers for Medicare and Medicaid Services, and the Area Resource File of the Health Resources and Services Administration. The data were analyzed using logistic regression to identify those factors associated with a consistently positive cash flow. Freestanding hospitals with positive cash flows were found to have a greater market share and to be located in markets with a higher number of physicians and fewer acute care beds; to have fewer unoccupied beds, higher net revenues, greater liquidity, and less debt on hand; and to treat fewer Medicare patients than those without a positive cash flow. The findings suggest that these hospitals are located in resource-rich environments and that they have strong management teams.     

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。     

Derivative financial instruments and nonprofit health care providers

This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract termination and interest rate volatility risks. In conclusion, we find that these financial instruments can also generate negative as well as positive cash flows and have both a positive and negative impact on reported operating results.