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现金流管理是医院财务管理的重要组成部分,但尚存在一些需要改进的地方。根据医院管理的实际情况,可以借鉴企业现金流管理的方法,编制现金流量表。在对现金流量表整体分析的基础上,要特别关注现金流动负债比率、现金比率等重要指标,有效预警医院债务风险、营运资金周转以及医院的流动性风险,进而组织实施全面有效的现金流量管理,使医院持有合理的现金,保持或提高以收抵支、偿还到期债务的能力。
Cash flow management is an important part of hospital financial management, but there are still some areas for improvement. According to the actual situation of hospital management, we can learn from the method of corporate cash flow management, preparation of cash flow statement. Based on the overall analysis of the cash flow statement, special attention should be paid to important indicators such as the cash-to-liquid debt ratio and the cash ratio to effectively alert the hospital on debt risk, working capital turnover and the hospital’s liquidity risk, and then organize the implementation of a comprehensive and effective cash flow management , So that the hospital holds a reasonable cash, maintain or increase to offset payments, the ability to repay the debt due.