| 浅谈新制度下医院现金流量表的编制及其财务分析 |
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| 引用本文： | 吴轶凡.浅谈新制度下医院现金流量表的编制及其财务分析[J].中华现代医院管理杂志,2011(5):1-8. |
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| 作者姓名： | 吴轶凡 |
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| 作者单位： | 上海市徐汇区中心医院,上海200031 |
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| 摘 要： | 现金流量表是财务报表的三个基本报告之一，用来反映某一会计期间内会计主体的现金及现金等价物的增减变动情形，显示资产负债表及损益表的变动如何影响现金及其等价物，为评价会计主体的实现利润和财务状况提供更好地基础。本文分析了医院编制现金流量表的必要性，对医院现金流量表的编制方法及财务分析作初步探讨。
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| 关 键 词： | 现金流量表 财务分析 医院财务管理 |
Preparation of cash flow and financial analysis under the new hospital |
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| Institution: | Xuhui Center Hospital ,Shanghai 200031, China) |
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| Abstract: | Cash flow statement, also known as statement of cash flows or funds flow statement, is one of the basic financial statement that shows how changes in balance sheet accourfrts and income affect cash and cash equivalents. As an analytical tool, the statement of cash flows is useful in evaluating firm s profits and financial position. This article will preliminary study the preparation methods and financial analysis of hospital cash flow statement, and analyze its necessity. |
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| Keywords: | statement of cash flows financial analysis financialmanagement for hospital |
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