现金流量管理在医院中的重要作用

• 作 者: 由希凤
• 机 构: 天津市儿童医院,
• 出 处: 财经界(学术版)
• 发表日期: 2016年21期
• 关键词: 公立医院 现金流量 意义 分析应用

公立医院现金流量的特点兼具公益性和经营型。随着医改的逐步推进,医院为了适应医疗市场的激烈竞争,对现金流量信息关注度越来越高。现金流量是按照收付实现制,在一定的会计期间开展的经济活动。通过现金流量不仅可以洞察医院现金的来龙去脉,还可以纵观公立医院经济活动的全貌,为医院管理者提供真实可靠的决策依据。因此加强公立医院现金流量的管理,对于提高公立医院营运水平、增强医疗竞争力具有重要的意义。

Public hospital cash flow characteristics of both public welfare and management. With the gradual progress of medical reform, in order to meet the fierce competition in the medical market, hospitals pay more and more attention to the information of cash flow. Cash flow is realized in accordance with cash receipts and payments, carried out in a certain accounting period of economic activity. Through the cash flow can not only insight into the ins and outs of hospital cash, but also take a panoramic view of the overall economic activities of public hospitals for hospital managers to provide a true and reliable basis for decision-making. Therefore, strengthening the management of public hospital cash flow is of great significance for improving the operation level of public hospitals and enhancing the medical competitiveness.