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目前,我国医院的财务报告体系包括医院资产负债表、收入支出总表、基金变动表和一份报表说明书,这些报表提供了一定时期内医院总资产、总负债及业务收支情况等。当前,现金流量表作为一项重要的财务信息,已成为我国会计制度与国际接轨改革过程中的重要内容。这种情况下,我国医院编制现金流量表也势在必行。在2009年8月财政部发布的《医院会计制度》(征求意见稿)中,首次增设了“现金流量表”的内容。至此,现金流量表的内容、编制方法及其应用在医院运营管理中日益受到关注。
At present, the hospital’s financial reporting system includes hospital balance sheet, income and expenditure summary, fund changes and a statement of statements, the statements provide a certain period of total hospital assets, total liabilities and business receipts and payments and so on. At present, as an important financial information, cash flow statement has become an important part in the process of China’s accounting system and international standards reform. Under such circumstances, the preparation of cash flow statements in our hospital is imperative. In August 2009 the Ministry of Finance released the “hospital accounting system” (draft), the first addition of “cash flow statement ” content. So far, the contents of the cash flow statement, preparation methods and their applications in the hospital operation and management has received increasing attention.