非营利性医院现金流量表编制理论及实务研究  

Theoretical and Practical Study on Preparing Cash Flow Statement in Non-profit Hospitals

作　　者：柴冬丽[1] 程薇[2] 

机构地区：[1]北京朝阳医院,北京100020 [2]北京中医药大学管理学院,北京100029

出　　处：《中国卫生经济》2008年第9期44-50,共7页Chinese Health Economics

基　　金：国家自然科学基金资助项目--"非营利性医院财务信息体系的构建与监督评价"系列研究之三(70573016)

摘　　要：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。This study based on the theory of preparing cash flow statement in the enterprise at home and abroad. It studied and discussed the principle and foundation of cash flow statement compilation, the methods of cash flow statement and the classification of the cash flow. It designed the cash flow statement which could completely and really reflect cash status in non-profit hospital and meet the requirements of different statement users. In the last part of this study, it introduced the preparing process of cash flow statement by taking a non-profit hospital for example. By this way, its scientific can be tested and the foundation can be laid for actual spreading.

关 键 词：非营利性医院 现金流量表 编制 

分 类 号：R197.3[医药卫生—卫生事业管理]