新医院会计制度(以下简称新制度)在原来的报表基础上,增加了新成员——现金流量表。现金流量表的增加,丰富了医院会计报表体系,拓展了财务信息内涵,提高了医院会计信息的可读性,是医疗体制改革和医院经济发展的客观要求。现金流量表是会计报表体系中主要成员之一,对于从事医院会计的人来说,业务上是一个新生事物,它的到来,给医院财务人员提出了新的课题和要求。因此,有必要加强认识其作用和意义,了解其特点和要求,深刻领会,熟练掌握,最终达到利用现金流量表信息,分析财务报告,提高医 The new hospital accounting system (hereinafter referred to as the new system) based on the original report, adding a new member - cash flow statement. The increase of cash flow statement has enriched the system of hospital accounting statements, expanded the connotation of financial information and improved the readability of hospital accounting information. It is an objective requirement of medical system reform and hospital economic development. The cash flow statement is one of the main members in the accounting statement system. For those engaged in hospital accounting, the business is a new thing. When it comes, the hospital finance staff puts forward new issues and requirements. Therefore, it is necessary to strengthen understanding of its role and significance, to understand its features and requirements, profound understanding, proficiency, and ultimately achieve the use of cash flow statement information, analysis of financial reports, improve medical