Objective To explore the cash flow management mode of public hospitals under high-quality development,and to boost the smooth operation and development of public hospitals in the post epidemic era.Methods Case study method was adopted to analyze the cash flow of FB Hospital from 2017 to 2023,to show the impact of the cash flow management mode of public hospitals on the financial situation of hospitals before and after the pandemic,and to refine effective cash flow management strategies.Results During the different periods of the epidemic,public hospitals experienced three stages of crude,discrete and closed-loop management in cash flow management mode,and gradually upgraded their management strategies and formed synergistic effects from the three dimensions of investment planning,capital budgeting and risk control.Conclusion With the development of the epidemic,the cash flow management of public hospitals has realized the change from passive drive of external environment to active action of internal management.By continuously optimizing the cash flow management model,it has positively affected the financial status of the hospital.
关键词
公立医院/新冠疫情/现金流/财务管理
Key words
Public hospitals/COVID-19 pandemic/Cash flow/Financial management