| 摘要: |
| 目的：对《政府会计制度》与《医院会计制度》中的现金流量表进行比较，为重构政府部门现金流量表提供基础。方法：通过查阅文献、比较法等进行。结果：《政府会计制度》和《医院会计制度》中现金流量表在四个方面存在差异，《政府会计制度》的现金流量表存在一定缺陷。结论：在借鉴《政府会计制度》和《医院会计制度》两者经验的基础上，重构了我国政府部门现金流量表。 |
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| Restructuring of the Cash Flow Statement for Government Department |
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| Abstract: |
| Objective: To compare cash flow statement between Government Accounting System and Hospital Accounting System, so as to provide some advice for the restructuring of the Cash Flow Statement for Government Department. Methods: the literature method and comparison method were involved. Results: There are four differences between Government Accounting System and Hospital Accounting System, and there are some problems in cash flow statement in Government Accounting System.Conclusion: we restructure the cash flow statement for government department on the basis of Government Accounting System and Hospital Accounting System. |
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