摘要
文章从我国现有的财务报告体系入手,对比分析了国外非营利性医疗机构的财务报告体系,从不同侧面和角度阐述了编制现金流量表的重要性,并介绍了现金流量表的编制内容以及如何利用现金流量表开展财务分析。
Statement of cash flow is the report forms to reflect the cash flow＇ status of the organization. The information it offers serves as one of the basic and essential data for decision making relation on hospital investment .The paper start it anatysis from the present financial report system in China, makes an analysis andcomparison with financial report system of non-profit medical organizations in foreign countries.So the paperexplained trom ditterent angle of views on how important it is to make statement of cash flow and introduced itscontent as well as how to carry out financing analysis with statement of cash flow.
出处
《中国医院管理》
北大核心
2006年第1期54-55,共2页
Chinese Hospital Management
关键词
现金流量
财务报告
报表分析
cash flow, fiscal report, report forms analysis
