Research On Hospital Cash Flow Management

Hospital is a kind of social organization, which serve for patient and certain social crowd witn medical science and technique service means. With deep reform of our country medical system, the original cash flow structure of hospital has changed gradually. The financial support from government has reduced. The income from medicine sale has also descends. The practice of medical insurance system makes the hospital receivable accounts rise year by year. Under this kind of background, the hospital cash flow management faces the unprecedented test.Cash is the asset with the most liquidity. The cash flow condition could make stakeholder such as the manager, government, creditor, investor, understand the hospital economic activities and decision information. Analysis the investment and operation activities from the eye of cash flow, could evaluate the development ability of the hospital, provide finance information support for the management decision, so as to increase the management level and competitive ability of the hospital. But current finance report of hospital in our country does not include the cash flow charts, which can not reflect the condition of cash flow. This report can not make the manager control the cash flow circumstance, which brings much disadvantage to the management of hospital. Therefore, hospitals in our country should pay more attention to the management of cash flow.Based on the latest domestic and foreign cash flow management theories, this paper analyses the characteristic of hospital operation and cash flow condition, examines the importance of cash flow management in the development of hospital, analyses the shortcomings of hospital cash flow management under Chinese actual circumstance. The paper also puts forward some valuable suggestions for cash flow management of Chinese hospitals, which will be helpful to the establishment of cash flow management system for Chinese hospital.The paper includes five chapters: The first chapter is an introduction; The second chapter is the overview of cash flow management theories; The third chapter analyses the characteristics of hospital operation and cash flow condition; The fourth chapter primarily analyses the shortcomings of hospital cash flow management under Chinese actual circumstance; The fifth chapter puts forward some suggestions for Chinese hospital cash flow management based on cash flow management theories, taking FSL hospital for example.