随着医疗改革的不断深入以及新的会计制度执行以来,现金流量表对于医院财务管理的重要性不断被发现,本文首先介绍了现金流量表的定义以及编制的意义,然后从现金流量的内部构成来分析医院的经营情况,进一步结合资产负债表和收入费用表全面分析医院的财务管理情况。 With the deepening of medical reform and the implementation of the new accounting system, the importance of the cash flow statement to the hospital’s financial management has been continuously discovered. This paper first introduces the definition of the cash flow statement and the significance of its preparation, and then from the internal structure of the cash flow To analyze the operation of the hospital, and further comprehensive analysis of the hospital’s financial management by combining the balance sheet with the income and expense table.