Study On Cash Flow Management Of Hospital

Under the market economy system, cash flows determine the survival and development ability of hospital to a great extent. Therefore, the cash flow information about hospital operation and management comes in for a great deal of attention from the users of financial statement concerned.Basing on the survey of hospital surroundings, as well as the characteristics of hospital cash flows, this thesis analyzes and studies the problems arised during the course of reform among the medical institutions. Furthermore , by using the methods of criterion research and empirical research, this article explores the management patterns of cash flows in hospital for the purpose of financial management which is maximizing the value of enterprise. The main points are:Firstly, proposes the ideas of improving the earnings quality in operating ativities in respect of the medical receivables;Secondly, investigates the management of cash on hand and stock in order to solve the contradiction between the fluidity and profitability of cash;Thirdly, puts forward the methods of identifing cash flows from investing activities and investment decision;Lastly, by comparing the cash flows from financing ativities, analyzes how to choose the method of large medical equipment importation.