政府会计准则制度下医院现金流量表的编报与应用  

The preparation,presentation and application of hospital cash flow statement under government accounting standard and system

作　　者：梅路瑶 MEI Luyao(Shenzhen Center of Cancer Hospital of Chinese Academy of Medical Sciences,Shenzhen 518000,China)

机构地区：[1]中国医学科学院肿瘤医院深圳医院,广东深圳518000

出　　处：《现代医院》2021年第10期1488-1490,共3页Modern Hospitals

摘　　要：实务工作中现金流量表是医院财务报表中最容易出错的类型,一是因为财务人员制度理解不足,二是因为对报表的定位及应用感到困惑。本文针对上述两个原因进行探讨,分别提出“现金”的内涵释义、报表编制面临的主要难点与处理方案以及现金流量表的定位和应用,目的在于提高现金流量表的编报准确性以及信息应用。Cash flow statement seems to be the easiest to make an error in Hospital financial statements preparation.One reason is that accountants fail to understand the accounting principles thoroughly.Another reason is that they can’t figure out its purpose in practice.Focusing on these two reasons,the paper mainly discusses the meaning of cash,main difficulty of report preparation and solution,and the function and application of cash flow statement.It aims to improve the precision and usefulness of Cash Flow Statement.

关 键 词：现金流量表 编报误区 信息应用 

分 类 号：R197.3[医药卫生—卫生事业管理]