浅谈医院现金流量表的比率分析  

On the Rate Analysis of Cash Flow Chart in Hospitals

作　　者：刘丽[1] 张金贵[2] 

机构地区：[1]华中科技大学同济医学院附属梨园医院,湖北武汉430077 [2]华中科技大学医院,湖北武汉430074

出　　处：《中国医疗前沿（学术版）》2008年第11期46-46,共1页China Healthcare Innovation

摘　　要：现金流量表作为医院财务报表的补充越来越被重视,它是反映医院经营状况,评价医院经营业绩的重要经济指标。通过医院现金流量表的比率分析,可以客观的反映医院偿债能力、支付能力和各种财务能力的质量,为医院领导者提供全面客观的医院经济状况信息,使医院领导者对医院发展做出全面的决策。More and more attention has been focused on the function of cash flow chart which is a complement to financial reports in hospitals and an important economic indicator of the business and operation situation of the hospital. By analyzing the rate of cash flow chart in hospitals, we can objectively evaluate the financial abilities of the hosPital in debt payment and routine payment, offer objective and comprehensive financial information about the hospital for the reference of hospital leaders in decision-making about the development of the hospital.

关 键 词：医院 现金流量表 比率 分析 

分 类 号：R197.3[医药卫生—卫生事业管理]