As an important financial information, cash flow has become an important measure in the process of national accounting system reform in line with international standards. Under the condition of market economy, cash flow largely determines the survival and development ability of enterprises. Therefore, cash flow information has attracted more and more attention from financial managers in enterprise management. At present, there is no such financial information in the financial statements of public hospitals, which is undoubtedly a pity. For public hospitals with total assets and medical business income of tens of millions of yuan and hundreds of millions of yuan, it is even more necessary to compile and analyze cash flow statements.

Second, the application of cash flow analysis in public hospitals

1. Analyze the causes of cash flow and grasp the reasonable flow of funds. Through the cash flow analysis of medical management activities, investment activities and fund-raising activities in public hospitals, we can understand the reasons for the current cash inflow and outflow in public hospitals, and know where the cash comes from and where it flows. Reasonable cash flow structure is an important symbol of the normal operation of public hospitals. Generally speaking, normal cash flow is mainly generated by medical operation activities. If the cash flow in an accounting period mainly comes from investment activities or even financing loans, it is necessary to deeply track and analyze the reasons for cash outflow.

2. Use cash flow to measure the accuracy and authenticity of enterprise balance. Because public hospitals take accrual basis and income-cost-expense ratio principle as their financial accounting principles. Therefore, the quality of business balance is affected to some extent. If the medical receivable is large, it will affect the accuracy of business income, and the random withdrawal of repair and purchase funds will also affect the accuracy of business expenditure. Generally speaking, business accounting believes that the ratio of cash flow generated from normal business activities to accounting profit should be greater than or equal to 1. If it is less than 1, it is considered that there are many accounts receivable and the profit quality is poor.

3. Cash flow is the guarantee of the solvency and credibility of public hospitals. Using cash flow to analyze the solvency of public hospitals is based on the balance sheet and income and expenditure summary table of public hospitals. After analyzing the current ratio and quick ratio, this paper analyzes the solvency of public hospitals from the perspective of cash flow. It mainly depends on the cash income obtained by public hospitals in the current period, and whether there is enough cash to pay off due debts after meeting the cash expenditure required for medical business activities. Considering that public hospitals mainly focus on medical operation activities, while investment activities and fund-raising activities are auxiliary financial activities. It can be considered that the current cash income from medical business activities can not pay off the debts after meeting the expenses incurred in maintaining the normal operation of medical business activities, and it is necessary to raise funds to pay off the debts, indicating that it has fallen into financial difficulties.

4. Standardize investment risks and carefully predict future development. Financial analysis is an evaluation of the financial situation in a certain period, and the ultimate goal is to predict the future. The dynamic information of cash flow changes provides a reliable data source for predicting the future financial situation of public hospitals. Under normal circumstances, the expansion of the operating scale of public hospitals is often reflected in the substantial increase in cash outflow of long-term assets purchased and built by investment activities. This is an opportunity and a challenge for itself. If the cash outflow from investment activities is relatively balanced with the cash inflow from financing loans, the normal operation of medical business activities will be guaranteed.

5. Comprehensive analysis and application of cash flow combined with balance sheet and income and expenditure summary table. The cash flow statement only reflects the inflow and outflow of cash in public hospitals in a certain accounting period, as well as many financial information, such as asset scale, liabilities, workload results, benefit indicators and so on. , must be obtained through other financial statements. Three. conclusion

In short, with the continuous improvement of the medical service market, the new medical reform clearly requires hospitals to strengthen financial management, so it is urgent and arduous to strengthen the cash flow analysis of public hospitals for the reform and development of the medical and health system. In the past, many hospitals paid little attention to cash flow, but with the deepening of various reforms in the medical and health system, the cash flow analysis of hospitals will face a new situation. As the main body participating in market competition and providing medical services, the application of cash flow analysis in financial management of public hospitals will become more and more important. In order to ensure the healthy, coordinated and sustainable development of hospital economic activities, improving and strengthening the analysis of hospital cash flow will surely become an important topic.