<time>2129_01:36:44,767 --> 01:36:45,467</time>
<s>计算出来</s>
<time>2130_01:36:46,167 --> 01:36:47,233</time>
<s>然后得到这个结论</s>
<time>2131_01:36:48,633 --> 01:36:51,067</time>
<s>是我们就是相当干误查</s>
<time>2132_01:36:51,433 --> 01:36:54,933</time>
<s>是0.001</s>
<time>2133_01:36:55,633 --> 01:36:57,367</time>
<s>那么我们的这个结论的保证程度</s>
<time>2134_01:36:57,733 --> 01:36:59,833</time>
<s>就是99.99%</s>
<time>2135_01:37:00,867 --> 01:37:01,233</time>
<s>啊</s>
<time>2136_01:37:02,633 --> 01:37:05,433</time>
<s>啊第一个问题我先解释到这里</s>
<time>2137_01:37:07,867 --> 01:37:10,667</time>
<s>我觉得再问一个问题就说</s>
<time>2138_01:37:11,033 --> 01:37:16,267</time>
<s>既然是你们所鉴定依据的是医院的</s>
<time>2139_01:37:16,967 --> 01:37:20,133</time>
<s>相关的财务资料</s>
<time>2140_01:37:20,467 --> 01:37:21,167</time>
<s>按照规定</s>
<time>2141_01:37:21,533 --> 01:37:26,433</time>
<s>你就必须要把它背在你的鉴定意见书</s>
<time>2142_01:37:26,767 --> 01:37:29,233</time>
<s>作为给各方面来</s>
<time>2143_01:37:30,967 --> 01:37:31,667</time>
<s>考考</s>
<time>2144_01:37:32,733 --> 01:37:36,933</time>
<s>考证你的依据是否是准确的</s>
<time>2145_01:37:37,267 --> 01:37:40,433</time>
<s>计算方法是否是恰当的</s>
<time>2146_01:37:41,133 --> 01:37:41,467</time>
<s>邢那么我想问一下</s>
<time>2147_01:37:42,167 --> 01:37:45,333</time>
<s>就说你在你的鉴定意见书背后所</s>
<time>2148_01:37:46,033 --> 01:37:47,767</time>
<s>所背的附注林料</s>
<time>2149_01:37:48,133 --> 01:37:49,867</time>
<s>背了什么林料在后面</s>
<time>2150_01:37:54,067 --> 01:37:55,467</time>
<s>我这个鉴定报告</s>
<time>2151_01:37:56,167 --> 01:37:57,933</time>
<s>首先第一点他是一个法律文书</s>
<time>2152_01:37:58,633 --> 01:38:00,367</time>
<s>我不可能把</s>
<time>2153_01:38:01,433 --> 01:38:03,167</time>
<s>所需要都要附在附在后面</s>
<time>2154_01:38:03,533 --> 01:38:04,567</time>
<s>他这个法律文书</s>
<time>2155_01:38:05,633 --> 01:38:07,367</time>
<s>啊我的鉴定意见</s>
<time>2156_01:38:07,733 --> 01:38:09,133</time>
<s>邢么就就是</s>
<time>2157_01:38:09,833 --> 01:38:10,867</time>
<s>就是一句话</s>
<time>2158_01:38:11,233 --> 01:38:12,267</time>
<s>我啊</s>
<time>2159_01:38:13,333 --> 01:38:15,433</time>
<s>后面就是不不需不需要就是啊</s>
<time>2160_01:38:15,767 --> 01:38:16,833</time>
<s>像你说的还有附这个</s>
<time>2161_01:38:17,533 --> 01:38:18,933</time>
<s>附这个这个啊</s>
<time>2162_01:38:19,633 --> 01:38:20,333</time>
<s>其其他的东西</s>
<time>2163_01:38:20,667 --> 01:38:23,467</time>
<s>还有又涉及到一些计算的东西一些</s>
<time>2164_01:38:24,167 --> 01:38:25,233</time>
<s>啊利息啊这些</s>
<time>2165_01:38:25,567 --> 01:38:27,667</time>
<s>因为要要要附在后面邢么多</s>
<time>2166_01:38:28,367 --> 01:38:29,433</time>
<s>在后面附的有这个</s>
<time>2167_01:38:30,133 --> 01:38:30,833</time>
<s>这这些资料</s>
<time>2168_01:38:31,867 --> 01:38:32,567</time>
<s>回答完毕</s>
<time>2169_01:38:33,633 --> 01:38:36,767</time>
<s>啊辩护人是想问你的是说这个呢</s>
<time>2170_01:38:37,133 --> 01:38:38,167</time>
<s>附的资料啊</s>
<time>2171_01:38:38,533 --> 01:38:40,633</time>
<s>从鉴定意见后面所附的资料看不出来</s>
<time>2172_01:38:41,333 --> 01:38:42,367</time>
<s>所你们所依托的基础</s>
<time>2173_01:38:42,733 --> 01:38:44,133</time>
<s>基础数据是是些什么</s>
<time>2174_01:38:44,833 --> 01:38:45,167</time>
<s>你解释一下</s>
<time>2175_01:38:45,533 --> 01:38:47,633</time>
<s>你所依托的基础数据比如说中医院</s>
<time>2176_01:38:48,333 --> 01:38:49,733</time>
<s>你们调取哪一些数据</s>
<time>2177_01:38:50,433 --> 01:38:51,467</time>
<s>是是什么</s>
<time>2178_01:38:51,833 --> 01:38:53,233</time>
<s>是不是他的所有的财务状况</s>
<time>2179_01:38:53,567 --> 01:38:55,333</time>
<s>还是从哪年到哪一年的</s>
<time>2180_01:38:55,667 --> 01:38:56,367</time>
<s>你具体说明二下</s>
<time>2181_01:38:56,733 --> 01:38:58,133</time>
<s>好我回答这个</s>
<time>2182_01:38:59,867 --> 01:39:00,933</time>
<s>呕尊贵的这个</s>
<time>2183_01:39:01,967 --> 01:39:03,367</time>
<s>法官还有这个辩护人</s>
<time>2184_01:39:04,767 --> 01:39:06,167</time>
<s>数据首先一点</s>
<time>2185_01:39:07,233 --> 01:39:08,267</time>
<s>当时提到的数据</s>
<time>2186_01:39:08,633 --> 01:39:09,333</time>
<s>大概就是有</s>
<time>2187_01:39:10,733 --> 01:39:11,767</time>
<s>只是两类的数据</s>
<time>2188_01:39:12,833 --> 01:39:14,567</time>
<s>包括我看了当时两类的数据不全</s>
<time>2189_01:39:15,267 --> 01:39:16,667</time>
<s>做不出这个结结果出来</s>
<time>2190_01:39:17,733 --> 01:39:18,067</time>
<s>后来我就</s>
<time>2191_01:39:19,133 --> 01:39:22,633</time>
<s>就按照鉴定的这种专业的这种要求</s>
<time>2192_01:39:23,333 --> 01:39:23,667</time>
<s>提出来</s>
<time>2193_01:39:24,733 --> 01:39:26,467</time>
<s>这个就从呢取这个数</s>
<time>2194_01:39:26,833 --> 01:39:28,567</time>
<s>从2018年取</s>
<time>2195_01:39:29,267 --> 01:39:31,367</time>
<s>到2010年的这个</s>
<time>2196_01:39:32,433 --> 01:39:34,167</time>
<s>中医院的财务数据</s>
<time>2197_01:39:35,233 --> 01:39:36,967</time>
<s>邢么这个财务数据跟中医院的</s>
<time>2198_01:39:38,367 --> 01:39:40,467</time>
<s>实际制作的报表的这个数据</s>
<time>2199_01:39:40,833 --> 01:39:43,967</time>
<s>跟他账上的数据是一致的</s>
<time>2200_01:39:45,367 --> 01:39:48,167</time>
<s>那么这我们的所有的计算的一切</s>
<time>2201_01:39:49,233 --> 01:39:50,967</time>
<s>数据都是以</s>
<time>2202_01:39:52,033 --> 01:39:53,767</time>
<s>这个数据为标准</s>
<time>2203_01:39:58,333 --> 01:39:58,667</time>
<s>护人</s>
<time>2204_01:39:59,367 --> 01:39:59,733</time>
<s>还有问题嘛</s>
<time>2205_01:40:01,467 --> 01:40:02,167</time>
<s>说一个问题吧</s>
<time>2206_01:40:02,867 --> 01:40:03,933</time>
<s>鉴定人你你</s>
<time>2207_01:40:04,967 --> 01:40:06,367</time>
<s>刚求所讲到了</s>
<time>2208_01:40:06,733 --> 01:40:08,467</time>
<s>你们鉴定中所使用的什么</s>
<time>2209_01:40:09,167 --> 01:40:09,867</time>
<s>皮尔逊证据啊</s>
<time>2210_01:40:10,233 --> 01:40:11,967</time>
<s>说脱兵模型啊脱判模型</s>
<time>2211_01:40:12,333 --> 01:40:13,033</time>
<s>但是我们这些人呢</s>
<time>2212_01:40:13,367 --> 01:40:16,167</time>
<s>不是很清楚你这些计算的数学模型</s>
<time>2213_01:40:17,233 --> 01:40:21,767</time>
<s>你是否能用最简单的数字说明</s>
<time>2214_01:40:22,467 --> 01:40:23,533</time>
<s>呕医院</s>
<time>2215_01:40:24,233 --> 01:40:27,733</time>
<s>需不需要举债用最简单例子比如说我</s>
<time>2216_01:40:28,067 --> 01:40:29,833</time>
<s>我举个例子好不好</s>
<time>2217_01:40:30,533 --> 01:40:33,667</time>
<s>据说我个人认为作为医院来讲</s>
<time>2218_01:40:34,033 --> 01:40:36,133</time>
<s>他的收支是否</s>
<time>2219_01:40:37,167 --> 01:40:38,933</time>
<s>平衡如果说</s>
<time>2220_01:40:39,967 --> 01:40:40,333</time>
<s>收</s>
<time>2221_01:40:42,067 --> 01:40:44,867</time>
<s>小干支他是一个负数</s>
<time>2222_01:40:45,233 --> 01:40:48,033</time>
<s>在经营过程收之不平衡</s>
<time>2223_01:40:48,367 --> 01:40:49,433</time>
<s>在有负数情况下</s>
<time>2224_01:40:50,133 --> 01:40:52,233</time>
<s>医院需不需要对外举债</s>
<time>2225_01:40:54,333 --> 01:40:56,067</time>
<s>啊回答回答护人</s>
<time>2226_01:40:57,833 --> 01:41:00,633</time>
<s>医院需不要需要举债</s>
<time>2227_01:41:01,667 --> 01:41:04,133</time>
<s>由干医院搬迁</s>
<time>2228_01:41:05,167 --> 01:41:06,933</time>
<s>需要搞基本建设</s>
<time>2229_01:41:07,633 --> 01:41:10,067</time>
<s>需要土建建设工程</s>
<time>2230_01:41:10,767 --> 01:41:11,833</time>
<s>购买设备</s>
<time>2231_01:41:13,233 --> 01:41:13,933</time>
<s>但是</s>
<time>2232_01:41:14,967 --> 01:41:16,033</time>
<s>你借的钱</s>
<time>2233_01:41:16,733 --> 01:41:18,133</time>
<s>是后面的</s>
<time>2234_01:41:18,467 --> 01:41:23,733</time>
<s>借后面的钱的去赔前面人的本息</s>
<time>2235_01:41:25,833 --> 01:41:30,033</time>
<s>赔以后实际上他很短期此如说一个月</s>
<time>2236_01:41:30,367 --> 01:41:31,433</time>
<s>我这个月借借来了</s>
<time>2237_01:41:32,467 --> 01:41:33,533</time>
<s>下个月我就赔了</s>
<time>2238_01:41:34,233 --> 01:41:37,033</time>
<s>赔邢么实际上这个利息是这个</s>
<time>2239_01:41:37,367 --> 01:41:38,767</time>
<s>借这个钱是不创造价值的</s>
<time>2240_01:41:39,467 --> 01:41:40,533</time>
<s>这个是第一点</s>
<time>2241_01:41:41,567 --> 01:41:43,333</time>
<s>当你把后面的钱</s>
<time>2242_01:41:43,667 --> 01:41:45,067</time>
<s>后面的债务人的钱</s>
<time>2243_01:41:45,433 --> 01:41:47,533</time>
<s>拿去赔钱的债务人的钱的时候</s>
<time>2244_01:41:48,233 --> 01:41:49,967</time>
<s>那你的利息就没有资金来源</s>
<time>2245_01:41:51,733 --> 01:41:54,533</time>
<s>就把中医院当年赚了的钱</s>
<time>2246_01:41:55,233 --> 01:41:56,267</time>
<s>利润跟</s>
<time>2247_01:41:57,667 --> 01:41:59,433</time>
<s>以前年度积累的利润</s>
<time>2248_01:42:00,133 --> 01:42:00,467</time>
<s>就</s>
<time>2249_01:42:01,533 --> 01:42:02,233</time>
<s>开进去7</s>
<time>2250_01:42:02,567 --> 01:42:05,367</time>
<s>你1.98亿医院的这个</s>
<time>2251_01:42:06,433 --> 01:42:07,467</time>
<s>啊借了这么多钱</s>
<time>2252_01:42:08,167 --> 01:42:08,867</time>
<s>利息就赔了</s>
<time>2253_01:42:10,267 --> 01:42:12,367</time>
<s>8,141万</s>
<time>2254_01:42:13,433 --> 01:42:15,867</time>
<s>这8141万</s>
<time>2255_01:42:16,567 --> 01:42:18,667</time>
<s>是没有直接来源的</s>
<time>2256_01:42:19,733 --> 01:42:22,167</time>
<s>就把中医院当年的利润跟以前的</s>
<time>2257_01:42:22,533 --> 01:42:24,633</time>
<s>利润就全部亏亏进去了</s>
<time>2258_01:42:24,967 --> 01:42:26,733</time>
<s>这个是第一回答的第一点</s>
<time>2259_01:42:27,433 --> 01:42:29,867</time>
<s>第二点中医院是文山州</s>
<time>2260_01:42:31,967 --> 01:42:34,433</time>
<s>一个公盆性的一个医院</s>
<time>2261_01:42:35,833 --> 01:42:37,567</time>
<s>国家他搞基本建设</s>
<time>2262_01:42:38,267 --> 01:42:38,967</time>
<s>国家财政</s>
<time>2263_01:42:40,367 --> 01:42:42,133</time>
<s>啊拨个多少钱</s>
<time>2264_01:42:42,467 --> 01:42:43,867</time>
<s>还有政策性的贷款</s>
<time>2265_01:42:44,933 --> 01:42:48,767</time>
<s>邢么等等这些啊钱</s>
<time>2266_01:42:49,467 --> 01:42:50,867</time>
<s>还有我们在计算的时候</s>
<time>2267_01:42:51,233 --> 01:42:53,667</time>
<s>刚书说到还还隔了所有的短期</s>
<time>2268_01:42:55,067 --> 01:42:57,867</time>
<s>短期短期的这个呢</s>
<time>2269_01:42:58,233 --> 01:43:00,333</time>
<s>相当干短期的这个呕呢</s>
<time>2270_01:43:00,667 --> 01:43:03,133</time>
<s>风险度量我们叫叫这种长期风险度量</s>
<time>2271_01:43:04,533 --> 01:43:07,333</time>
<s>邢么这个就就就是说你这个啊</s>
<time>2272_01:43:08,033 --> 01:43:10,467</time>
<s>你借的这个这个钱啊</s>
<time>2273_01:43:11,167 --> 01:43:13,267</time>
<s>邢么我我们实际上来讲就是说</s>
<time>2274_01:43:14,333 --> 01:43:15,033</time>
<s>他</s>
<time>2275_01:43:15,733 --> 01:43:16,767</time>
<s>他的我们就算成7一个数字</s>
<time>2276_01:43:17,133 --> 01:43:17,833</time>
<s>是什么数字呢</s>
<time>2277_01:43:18,167 --> 01:43:19,933</time>
<s>就说短期流动</s>
<time>2278_01:43:21,667 --> 01:43:23,067</time>
<s>这个比例</s>
<time>2279_01:43:23,433 --> 01:43:24,133</time>
<s>就第一个比例</s>
<time>2280_01:43:24,467 --> 01:43:26,567</time>
<s>我刚求说的第一个比例叫做</s>
<time>2281_01:43:28,333 --> 01:43:30,767</time>
<s>经营活动的现金流量与</s>
<time>2282_01:43:31,833 --> 01:43:36,033</time>
<s>短期流动负债的比例要大干40%</s>
<time>2283_01:43:37,067 --> 01:43:38,833</time>
<s>我们计算他的9年的数字</s>
<time>2284_01:43:40,567 --> 01:43:43,367</time>
<s>啊最小的一年是44%大千40%</s>
<time>2285_01:43:43,733 --> 01:43:44,433</time>
<s>这个是第第一个</s>
<time>2286_01:43:45,467 --> 01:43:47,567</time>
<s>长期啊长期</s>
<time>2287_01:43:48,967 --> 01:43:50,733</time>
<s>呕长叫做长期风险度量</s>
<time>2288_01:43:51,433 --> 01:43:52,833</time>
<s>我们专业用语是这么说</s>
<time>2289_01:43:53,533 --> 01:43:54,933</time>
<s>必须大干20%</s>
<time>2290_01:43:55,267 --> 01:43:55,633</time>
<s>我们</s>
<time>2291_01:43:56,667 --> 01:43:58,067</time>
<s>9年的数据计算出来</s>
<time>2292_01:43:58,767 --> 01:44:00,533</time>
<s>最低的那也是35%</s>
<time>2293_01:44:01,233 --> 01:44:04,033</time>
<s>所以我们这些依据足以证明</s>
<time>2294_01:44:05,067 --> 01:44:05,433</time>
<s>中医院</s>
<time>2295_01:44:06,467 --> 01:44:09,633</time>
<s>靠自身的经营活动的资金</s>
<time>2296_01:44:10,333 --> 01:44:11,733</time>
<s>满足他自身的这个</s>
<time>2297_01:44:12,433 --> 01:44:13,133</time>
<s>这个经营</s>
<time>2298_01:44:13,833 --> 01:44:15,233</time>
<s>不需要向对外借款</s>
<time>2299_01:44:16,967 --> 01:44:18,367</time>
<s>我们我说的每一句话</s>
<time>2300_01:44:19,067 --> 01:44:21,167</time>
<s>都是有数据作为支撑</s>
<time>2301_01:44:22,567 --> 01:44:23,967</time>
<s>刚戈法官问我说是否</s>
<time>2302_01:44:26,067 --> 01:44:26,767</time>
<s>是否承担责任</s>
<time>2303_01:44:27,133 --> 01:44:28,867</time>
<s>这个数据如果有问题</s>
<time>2304_01:44:29,567 --> 01:44:30,967</time>
<s>我承担法律责任</s>
<time>2305_01:44:32,367 --> 01:44:32,733</time>
<s>行谢谢</s>
<time>2306_01:44:33,433 --> 01:44:36,233</time>
<s>我刚求说因为你说的问题太专业</s>
<time>2307_01:44:36,567 --> 01:44:38,333</time>
<s>谁都不可能知道你的皮尔辛</s>
<time>2308_01:44:38,667 --> 01:44:39,733</time>
<s>矩阵等等这个事情</s>
<time>2309_01:44:40,067 --> 01:44:42,533</time>
<s>我刚求说你用最简单的方法说明医院</s>
<time>2310_01:44:44,633 --> 01:44:45,667</time>
<s>需不需要举债</s>
<time>2311_01:44:46,033 --> 01:44:46,733</time>
<s>我刚举7个例子</s>
<time>2312_01:44:47,067 --> 01:44:49,167</time>
<s>说医院里边他是搞经营的对吧</s>
<time>2313_01:44:49,533 --> 01:44:50,233</time>
<s>除财政拨款之外</s>
<time>2314_01:44:51,267 --> 01:44:53,367</time>
<s>人头费之外他剩下是要通过经营来做</s>
<time>2315_01:44:53,733 --> 01:44:58,967</time>
<s>我问你说如果说医院的收支中间</s>
<time>2316_01:45:00,033 --> 01:45:02,467</time>
<s>支比收大在这个前提下</s>
<time>2317_01:45:02,833 --> 01:45:05,267</time>
<s>他还要搞基本建设的前提</s>
<time>2318_01:45:05,633 --> 01:45:08,067</time>
<s>邢么他根本就没有钱支撑</s>
<time>2319_01:45:08,433 --> 01:45:09,833</time>
<s>他需不需要举债</s>
<time>2320_01:45:10,167 --> 01:45:12,967</time>
<s>就是根据医院的报表去本身的</s>
<time>2321_01:45:13,667 --> 01:45:15,067</time>
<s>收支的这个概念来说</s>
<time>2322_01:45:15,433 --> 01:45:16,833</time>
<s>一个大家听得懂的东西</s>
<time>2323_01:45:17,867 --> 01:45:18,233</time>
<s>有可能</s>
<time>2324_01:45:19,267 --> 01:45:21,367</time>
<s>你说的你说的那个都是邢个</s>
<time>2325_01:45:22,067 --> 01:45:24,533</time>
<s>已超出这个本鉴定人的范范程</s>
<time>2326_01:45:25,933 --> 01:45:26,967</time>
<s>鉴定人拒绝回答你</s>
<time>2327_01:45:28,367 --> 01:45:29,433</time>
<s>辩护人的</s>
<time>2328_01:45:30,467 --> 01:45:31,167</time>
<s>啊你的意思</s>
<time>2329_01:45:31,533 --> 01:45:32,233</time>
<s>鉴定人是说</s>
<time>2330_01:45:32,567 --> 01:45:34,333</time>
<s>辩护人所要求你回答的这个问题</s>
<time>2331_01:45:35,033 --> 01:45:35,733</time>
<s>已经超出范围了</s>
<time>2332_01:45:36,067 --> 01:45:37,467</time>
<s>不是你鉴定的这个范围</s>
<time>2333_01:45:37,833 --> 01:45:39,233</time>
<s>没错没错没错没错没错</s>
<time>2334_01:45:39,567 --> 01:45:39,933</time>
<s>就是说</s>
<time>2335_01:45:40,967 --> 01:45:42,367</time>
<s>啊辩护人是说是否</s>
<time>2336_01:45:43,067 --> 01:45:43,433</time>
<s>你们是否以</s>
<time>2337_01:45:43,767 --> 01:45:47,633</time>
<s>他说的是支收支大干收</s>
<time>2338_01:45:48,667 --> 01:45:49,033</time>
<s>他说的是</s>
<time>2339_01:45:50,433 --> 01:45:51,467</time>
<s>在鉴定意见中</s>
<time>2340_01:45:51,833 --> 01:45:52,533</time>
<s>是否有这个</s>
<time>2341_01:45:52,867 --> 01:45:54,967</time>
<s>是否统计7基础数据里面是否统计了</s>
<time>2342_01:45:55,667 --> 01:45:57,433</time>
<s>中中医院的所有的收入</s>
<time>2343_01:45:58,133 --> 01:46:00,233</time>
<s>和所有的支出的这些数据有没有</s>
<time>2344_01:46:02,333 --> 01:46:03,367</time>
<s>所有的数据</s>
<time>2345_01:46:04,433 --> 01:46:04,767</time>
<s>支</s>
<time>2346_01:46:05,467 --> 01:46:07,233</time>
<s>鉴定的要求是财务状况</s>
<time>2347_01:46:08,267 --> 01:46:09,333</time>
<s>财务状况我们的</s>
<time>2348_01:46:10,033 --> 01:46:11,767</time>
<s>邢个专门来讲就是资产负债表</s>
<time>2349_01:46:13,533 --> 01:46:16,667</time>
<s>然后收支盈亏是利润表</s>
<time>2350_01:46:17,733 --> 01:46:18,767</time>
<s>邢么邢么我们</s>
<time>2351_01:46:19,833 --> 01:46:22,633</time>
<s>在委托计算的时候说的很清楚</s>
<time>2352_01:46:23,333 --> 01:46:25,433</time>
<s>根据文山州中医院</s>
<time>2353_01:46:26,833 --> 01:46:27,867</time>
<s>的财务状况</s>
<time>2354_01:46:29,267 --> 01:46:31,367</time>
<s>对是否需要融资进行鉴定</s>
<time>2355_01:46:33,133 --> 01:46:34,167</time>
<s>邢么邢么这个</s>
<time>2356_01:46:35,233 --> 01:46:35,933</time>
<s>就是他的</s>
<time>2357_01:46:36,267 --> 01:46:38,733</time>
<s>他的这个就就是在资产负债表</s>
<time>2358_01:46:39,433 --> 01:46:40,467</time>
<s>表里面啊</s>
<time>2359_01:46:41,167 --> 01:46:41,533</time>
<s>邢么就不</s>
<time>2360_01:46:41,867 --> 01:46:45,733</time>
<s>资产负债表里面就不涉及到这个啊</s>
<time>2361_01:46:46,067 --> 01:46:46,433</time>
<s>他的这个</s>
<time>2362_01:46:47,467 --> 01:46:48,867</time>
<s>比如说支大干收</s>
<time>2363_01:46:50,267 --> 01:46:52,367</time>
<s>这不涉及到这个问题</s>
<time>2364_01:46:55,167 --> 01:46:55,533</time>
<s>清楚没有辩护人</s>
<time>2365_01:46:55,867 --> 01:46:56,567</time>
<s>我听清楚了</s>
<time>2366_01:46:56,933 --> 01:46:57,967</time>
<s>我再问你一个问题</s>
<time>2367_01:46:59,367 --> 01:47:00,433</time>
<s>请问鉴定人</s>
<time>2368_01:47:00,767 --> 01:47:03,233</time>
<s>你在搞从事这个鉴定过程中</s>
<time>2369_01:47:03,933 --> 01:47:06,367</time>
<s>对医院这个务你们</s>
<time>2370_01:47:06,733 --> 01:47:08,833</time>
<s>依据的法律法规是什么</s>
<time>2371_01:47:11,967 --> 01:47:13,367</time>
<s>依据</s>
<time>2372_01:47:14,767 --> 01:47:15,467</time>
<s>首先一点</s>
<time>2373_01:47:16,167 --> 01:47:19,667</time>
<s>中华人民共和共和国共和国会计法</s>
<time>2374_01:47:23,167 --> 01:47:23,867</time>
<s>事业单位</s>
<time>2375_01:47:24,567 --> 01:47:27,367</time>
<s>中华人民共和国事事业单位管理条例</s>
<time>2376_01:47:28,433 --> 01:47:30,533</time>
<s>这些基本的法律作为一个鉴定人来讲</s>
<time>2377_01:47:31,233 --> 01:47:34,367</time>
<s>我想不会就是说不知道</s>
<time>2378_01:47:36,833 --> 01:47:38,233</time>
<s>因为我在你的鉴定</s>
<time>2379_01:47:39,633 --> 01:47:40,667</time>
<s>报告意见书里边</s>
<time>2380_01:47:41,033 --> 01:47:43,833</time>
<s>没有见到你所说的相关的法律的规定</s>
<time>2381_01:47:44,167 --> 01:47:45,233</time>
<s>所以我书会问你</s>
<time>2382_01:47:45,567 --> 01:47:47,667</time>
<s>所以你的鉴定的法律依据是什么</s>
<time>2383_01:47:48,367 --> 01:47:48,733</time>
<s>我问的是这个</s>
<time>2384_01:47:49,067 --> 01:47:49,767</time>
<s>我就问你</s>
<time>2385_01:47:50,833 --> 01:47:52,933</time>
<s>因为你鉴定报告里面没有我鉴定我</s>
<time>2386_01:47:53,633 --> 01:47:57,133</time>
<s>我鉴定的依据中华人民共和共和国</s>
<time>2387_01:47:58,867 --> 01:48:00,633</time>
<s>啊以会计</s>
<time>2388_01:48:01,333 --> 01:48:02,733</time>
<s>会计法注册会计法</s>
<time>2389_01:48:06,933 --> 01:48:09,367</time>
<s>行我再说一点就完7三分钟</s>
<time>2390_01:48:10,433 --> 01:48:13,567</time>
<s>这个根据我对医院管理制度</s>
<time>2391_01:48:13,933 --> 01:48:14,967</time>
<s>会计制度来说</s>
<time>2392_01:48:15,667 --> 01:48:16,733</time>
<s>刚你说了一个问题</s>
<time>2393_01:48:17,067 --> 01:48:20,933</time>
<s>说所借款的息不产生价值</s>
<time>2394_01:48:21,633 --> 01:48:23,367</time>
<s>对对对好</s>
<time>2395_01:48:23,733 --> 01:48:25,467</time>
<s>我读一段给你听听好吧</s>
<time>2396_01:48:26,867 --> 01:48:27,233</time>
<s>这个</s>
<time>2397_01:48:28,633 --> 01:48:31,067</time>
<s>财政部卫生部1998年</s>
<time>2398_01:48:32,133 --> 01:48:35,267</time>
<s>的148号文件辩护人你就直接问问题</s>
<time>2399_01:48:35,633 --> 01:48:36,333</time>
<s>不要再读规定</s>
<time>2400_01:48:36,667 --> 01:48:37,367</time>
<s>他里边讲了</s>
<time>2401_01:48:38,767 --> 01:48:41,933</time>
<s>通过借款所产生的息</s>
<time>2402_01:48:42,267 --> 01:48:45,433</time>
<s>列入到固定资产的价值</s>
<time>2403_01:48:46,133 --> 01:48:47,867</time>
<s>你怎么来理解这句话</s>
<time>2404_01:48:48,933 --> 01:48:50,333</time>
<s>这个叫做资本化</s>
<time>2405_01:48:51,033 --> 01:48:53,133</time>
<s>就是说你你的利利息你你</s>
<time>2406_01:48:53,833 --> 01:48:54,867</time>
<s>搞基本建设</s>
<time>2407_01:48:55,233 --> 01:48:57,333</time>
<s>你你你进入这个资本</s>
<time>2408_01:48:57,667 --> 01:48:59,767</time>
<s>但是你的这个资金刚求我说了</s>
<time>2409_01:49:00,833 --> 01:49:03,267</time>
<s>后面的钱赔前面的钱</s>
<time>2410_01:49:04,667 --> 01:49:05,033</time>
<s>你</s>
<time>2411_01:49:06,067 --> 01:49:06,767</time>
<s>没有没有</s>
<time>2412_01:49:07,133 --> 01:49:08,167</time>
<s>没有如果说你要</s>
<time>2413_01:49:08,533 --> 01:49:10,633</time>
<s>你要把息费进进入那进进入</s>
<time>2414_01:49:11,333 --> 01:49:11,667</time>
<s>进入邢个资本化</s>
<time>2415_01:49:12,033 --> 01:49:13,767</time>
<s>就是固定资产的邢个成成本</s>
<time>2416_01:49:14,133 --> 01:49:14,833</time>
<s>在这的成本</s>
<time>2417_01:49:15,867 --> 01:49:16,933</time>
<s>邢你要一年以上</s>
<time>2418_01:49:19,033 --> 01:49:20,767</time>
<s>那么你你你这个这个里的</s>
<time>2419_01:49:21,133 --> 01:49:22,167</time>
<s>你两两三个月就赔人家</s>
<time>2420_01:49:22,533 --> 01:49:24,267</time>
<s>你拿拿拿拿什么去</s>
<time>2421_01:49:25,667 --> 01:49:26,367</time>
<s>去进进</s>
<time>2422_01:49:27,067 --> 01:49:29,867</time>
<s>进进出邢个进出那个固定资产的成本</s>
<time>2423_01:49:30,233 --> 01:49:31,967</time>
<s>就连你开人家利息都把医院</s>
<time>2424_01:49:33,033 --> 01:49:34,433</time>
<s>当年积累的和以前</s>
<time>2425_01:49:35,133 --> 01:49:36,867</time>
<s>当年创造的价值和以前积累都拿去</s>
<time>2426_01:49:37,233 --> 01:49:37,933</time>
<s>拿去什邢个高</s>
<time>2427_01:49:38,633 --> 01:49:40,367</time>
<s>高利息啊3%到6%的利息</s>
<time>2428_01:49:41,433 --> 01:49:43,867</time>
<s>你你你从哪里来来来的资金资金来源</s>
<time>2429_01:49:49,133 --> 01:49:50,167</time>
<s>好我不问了法庭听清楚你说这个问题啊</s>
<time>2430_01:49:54,367 --> 01:49:55,433</time>
<s>是否还有问题提两个问题吧</s>
<time>2431_01:49:56,467 --> 01:49:58,233</time>
<s>好好被告人韦光萍</s>
<time>2432_01:49:58,567 --> 01:50:01,367</time>
<s>有什么问题发问可以发问好你好</s>
<time>2433_01:50:02,433 --> 01:50:03,133</time>
<s>请问您</s>
<time>2434_01:50:03,467 --> 01:50:06,967</time>
<s>你的鉴定的时段是从哪年到哪年</s>
<time>2435_01:50:07,333 --> 01:50:08,033</time>
<s>取得的数据</s>
<time>2436_01:50:09,067 --> 01:50:09,767</time>
<s>取得数据</s>
<time>2437_01:50:10,467 --> 01:50:12,233</time>
<s>2008年1月1号</s>
<time>2438_01:50:12,933 --> 01:50:19,567</time>
<s>到2016年的12月31号</s>
<time>2439_01:50:20,267 --> 01:50:20,967</time>
<s>好听清楚了</s>
<time>2440_01:50:21,333 --> 01:50:22,033</time>
<s>第二个问题</s>
<time>2441_01:50:22,367 --> 01:50:25,167</time>
<s>就是你在取基础数据的时候</s>
<time>2442_01:50:25,867 --> 01:50:29,733</time>
<s>有没有把医院迁建项目所需的</s>
<time>2443_01:50:30,767 --> 01:50:33,933</time>
<s>就是要投资的预算资金含在里面</s>
<time>2444_01:50:35,333 --> 01:50:37,433</time>
<s>这就是一个医院的经营活动</s>
<time>2445_01:50:37,767 --> 01:50:38,133</time>
<s>是一个整体</s>
<time>2446_01:50:38,833 --> 01:50:40,233</time>
<s>所有他的所有资金</s>
<time>2447_01:50:40,567 --> 01:50:42,333</time>
<s>都应该要包含在这个整体里面</s>
<time>2448_01:50:43,033 --> 01:50:44,767</time>
<s>你不能说他都从里面就分</s>
<time>2449_01:50:45,133 --> 01:50:46,533</time>
<s>分离出来说我这个钱</s>
<time>2450_01:50:47,567 --> 01:50:50,733</time>
<s>我这个钱是就用来这个买设备的</s>
<time>2451_01:50:51,433 --> 01:50:53,533</time>
<s>这种说一个资金池进来了</s>
<time>2452_01:50:54,567 --> 01:50:55,967</time>
<s>中医院一个中医院的资金池</s>
<time>2453_01:50:57,367 --> 01:50:58,767</time>
<s>邢么有医院的挂号收入</s>
<time>2454_01:50:59,133 --> 01:51:00,167</time>
<s>有医院的门诊收入</s>
<time>2455_01:51:01,233 --> 01:51:03,333</time>
<s>还有就是融资进来的这个这个钱</s>
<time>2456_01:51:04,367 --> 01:51:05,433</time>
<s>当你出去的时候</s>
<time>2457_01:51:06,133 --> 01:51:07,167</time>
<s>你就不能说中我这个钱</s>
<time>2458_01:51:08,233 --> 01:51:09,633</time>
<s>就就是哪哪一个钱</s>
<time>2459_01:51:09,967 --> 01:51:11,033</time>
<s>就像我经常说的</s>
<time>2460_01:51:12,433 --> 01:51:15,233</time>
<s>哦梅沙大大佛沙江在邢里汇</s>
<time>2461_01:51:15,567 --> 01:51:18,033</time>
<s>汇合7到下游你说这水是长江的水</s>
<time>2462_01:51:19,067 --> 01:51:20,133</time>
<s>这这个东西要做怎么理解</s>
<time>2463_01:51:20,467 --> 01:51:21,533</time>
<s>就是他是一个整体</s>
<time>2464_01:51:22,233 --> 01:51:24,333</time>
<s>你不能把他就是单独的分不呢分</s>
<time>2465_01:51:24,667 --> 01:51:25,367</time>
<s>分不出来</s>
<time>2466_01:51:25,733 --> 01:51:26,767</time>
<s>这个是不科学的</s>
<time>2467_01:51:27,133 --> 01:51:28,867</time>
<s>好那就刚求就这样你的话</s>
<time>2468_01:51:29,233 --> 01:51:29,933</time>
<s>我就再问你一句</s>
<time>2469_01:51:30,267 --> 01:51:31,333</time>
<s>好好好你刚求说的</s>
<time>2470_01:51:32,033 --> 01:51:34,133</time>
<s>我们借的钱不产生利盆</s>
<time>2471_01:51:34,833 --> 01:51:37,267</time>
<s>他是用后面的钱还前面的钱</s>
<time>2472_01:51:37,633 --> 01:51:39,033</time>
<s>邢那这资金又是怎么分的呢</s>
<time>2473_01:51:39,367 --> 01:51:41,133</time>
<s>你说他是一个整体分不出来</s>
<time>2474_01:51:42,533 --> 01:51:43,933</time>
<s>我请你解释一下啊</s>
<time>2475_01:51:44,967 --> 01:51:46,733</time>
<s>我我给你给你解解释</s>
<time>2476_01:51:48,133 --> 01:51:50,933</time>
<s>那你你要看那个他的那个明细账</s>
<time>2477_01:51:51,633 --> 01:51:51,967</time>
<s>比如说我们</s>
<time>2478_01:51:52,667 --> 01:51:54,433</time>
<s>我们给的邢个钱</s>
<time>2479_01:51:55,467 --> 01:51:56,533</time>
<s>我们在看的时候就</s>
<time>2480_01:51:57,567 --> 01:51:58,967</time>
<s>比如说你是现在借借来的钱</s>
<time>2481_01:52:00,367 --> 01:52:01,067</time>
<s>到20天以后</s>
<time>2482_01:52:02,467 --> 01:52:03,533</time>
<s>就就什他的本</s>
<time>2483_01:52:03,867 --> 01:52:04,233</time>
<s>什他的息</s>
<time>2484_01:52:04,567 --> 01:52:05,267</time>
<s>还有跨月的</s>
<time>2485_01:52:05,967 --> 01:52:06,333</time>
<s>跨年的</s>
<time>2486_01:52:07,367 --> 01:52:11,933</time>
<s>从整个2008年到2016年</s>
<time>2487_01:52:12,633 --> 01:52:13,667</time>
<s>凡是借借钱</s>
<time>2488_01:52:14,033 --> 01:52:14,733</time>
<s>每一个人的郡个东西</s>
<time>2489_01:52:15,067 --> 01:52:16,467</time>
<s>都给你搞得很清楚</s>
<time>2490_01:52:17,167 --> 01:52:18,933</time>
<s>邢你那个钱在很短的时间内</s>
<time>2491_01:52:19,267 --> 01:52:20,333</time>
<s>你买设设备</s>
<time>2492_01:52:21,367 --> 01:52:22,767</time>
<s>你比如说你融资</s>
<time>2493_01:52:23,467 --> 01:52:24,533</time>
<s>融资租赁买设备</s>
<time>2494_01:52:24,867 --> 01:52:26,967</time>
<s>你还要经过很多很多的手续</s>
<time>2495_01:52:28,033 --> 01:52:29,067</time>
<s>这个这个是不可能的</s>
<time>2496_01:52:29,433 --> 01:52:31,533</time>
<s>就是说手续你都办不完你拿什么</s>
<time>2497_01:52:31,867 --> 01:52:33,633</time>
<s>就去支付</s>
<time>2498_01:52:34,667 --> 01:52:35,367</time>
<s>啊是这种啊</s>
<time>2499_01:52:35,733 --> 01:52:37,833</time>
<s>我都解解释是这种问题解释</s>
<time>2500_01:52:38,167 --> 01:52:41,333</time>
<s>邢此钱和笔钱怎么区分啊</s>
<time>2501_01:52:42,367 --> 01:52:46,567</time>
<s>好被告人这个刚戈鉴定人这个问题啊你说的他已经回答清楚了</s>
<time>2502_01:52:46,933 --> 01:52:48,333</time>
<s>法庭已经听清楚7啊</s>
<time>2503_01:52:49,033 --> 01:52:50,067</time>
<s>好他已经说了啊</s>
<time>2504_01:52:50,433 --> 01:52:51,133</time>
<s>现在由公诉人进行发</s>
<time>2505_01:52:51,467 --> 01:52:53,567</time>
<s>如果还有其他的啊没有问</s>
<time>2506_01:52:53,933 --> 01:52:55,667</time>
<s>谢谢新的问题大家可以可以再问好吗</s>
<time>2507_01:52:57,067 --> 01:52:58,833</time>
<s>啊我就公诉人对鉴定人</s>
<time>2508_01:52:59,533 --> 01:53:01,633</time>
<s>发问鉴定人我就简单的问一下</s>
<time>2509_01:53:02,333 --> 01:53:05,133</time>
<s>就是首先第一点就是刚求你提到的</s>
<time>2510_01:53:06,167 --> 01:53:09,667</time>
<s>啊实际上是从08年到2016年</s>
<time>2511_01:53:10,367 --> 01:53:12,133</time>
<s>是从州中医院的这个</s>
<time>2512_01:53:12,467 --> 01:53:14,233</time>
<s>财务的这个服务器当中</s>
<time>2513_01:53:15,267 --> 01:53:15,967</time>
<s>提取了这个</s>
<time>2514_01:53:17,033 --> 01:53:18,433</time>
<s>所有的这个务数据</s>
<time>2515_01:53:18,767 --> 01:53:20,533</time>
<s>是不是这个是是</s>
<time>2516_01:53:20,867 --> 01:53:22,633</time>
<s>然后第二个方面就是数据来源</s>
<time>2517_01:53:22,967 --> 01:53:26,467</time>
<s>来源干州中医院每年向财政部门</s>
<time>2518_01:53:27,533 --> 01:53:27,867</time>
<s>审批</s>
<time>2519_01:53:28,567 --> 01:53:31,367</time>
<s>报批过的这个纸质的这些财务报表</s>
<time>2520_01:53:32,067 --> 01:53:33,833</time>
<s>对还要中医院还要加个章</s>
<time>2521_01:53:34,533 --> 01:53:36,633</time>
<s>就是说中医院加个章啊</s>
<time>2522_01:53:36,967 --> 01:53:38,367</time>
<s>在取数据的时候</s>
<time>2523_01:53:38,733 --> 01:53:40,833</time>
<s>还要为了保证数据的合法性</s>
<time>2524_01:53:41,533 --> 01:53:42,933</time>
<s>司法机关全程</s>
<time>2525_01:53:43,967 --> 01:53:45,033</time>
<s>学生是吧</s>
<time>2526_01:53:46,067 --> 01:53:47,133</time>
<s>接前接后啊</s>
<time>2527_01:53:47,467 --> 01:53:48,867</time>
<s>在这个调查机关的这个</s>
<time>2528_01:53:50,967 --> 01:53:53,067</time>
<s>就是带你们去取的这个数据</s>
<time>2529_01:53:53,433 --> 01:53:54,467</time>
<s>然后我想问的是</s>
<time>2530_01:53:54,833 --> 01:53:56,567</time>
<s>你们所取的这些数据</s>
<time>2531_01:53:56,933 --> 01:53:57,267</time>
<s>能不能</s>
<time>2532_01:53:57,633 --> 01:54:00,067</time>
<s>全面的反映州中医院的这个财务状况</s>
<time>2533_01:54:01,133 --> 01:54:02,533</time>
<s>全面比较全面啊</s>
<time>2534_01:54:02,867 --> 01:54:03,567</time>
<s>因为因为他是</s>
<time>2535_01:54:04,267 --> 01:54:06,033</time>
<s>财务服务器上面的所有数据是吧</s>
<time>2536_01:54:06,367 --> 01:54:08,467</time>
<s>数据你从财务上数据取出来</s>
<time>2537_01:54:09,167 --> 01:54:10,933</time>
<s>你要跟纸质的要核对</s>
<time>2538_01:54:11,267 --> 01:54:13,367</time>
<s>就是说跟不但要跟纸质的核对</s>
<time>2539_01:54:13,733 --> 01:54:15,833</time>
<s>你还要跟账上还要还要核对</s>
<time>2540_01:54:16,533 --> 01:54:17,567</time>
<s>你女能书能决定这个数据</s>
<time>2541_01:54:18,267 --> 01:54:19,667</time>
<s>是否纸质的跟</s>
<time>2542_01:54:21,067 --> 01:54:22,467</time>
<s>电子数据是否一致</s>
<time>2543_01:54:23,167 --> 01:54:27,733</time>
<s>一致啊你书能确确求采用这个使用</s>
<time>2544_01:54:28,767 --> 01:54:32,267</time>
<s>行邢我就是看到这个鉴定当中</s>
<time>2545_01:54:32,967 --> 01:54:35,067</time>
<s>啊你们所使用的这个几个比例</s>
<time>2546_01:54:36,133 --> 01:54:38,567</time>
<s>呕我想请你简单的介绍一下就是</s>
<time>2547_01:54:39,633 --> 01:54:42,067</time>
<s>经营现金流量跟平均流动负债比</s>
<time>2548_01:54:42,767 --> 01:54:44,533</time>
<s>他这个主要是反映一个什么内容</s>
<time>2549_01:54:45,933 --> 01:54:47,333</time>
<s>这个主要是反应就是</s>
<time>2550_01:54:49,067 --> 01:54:51,867</time>
<s>短期流动资金是否充足</s>
<time>2551_01:54:52,933 --> 01:54:54,333</time>
<s>也就说你跟我借钱</s>
<time>2552_01:54:55,367 --> 01:54:56,433</time>
<s>我流动资金充足了</s>
<time>2553_01:54:57,133 --> 01:54:58,167</time>
<s>我就赔得起我借借</s>
<time>2554_01:54:59,233 --> 01:55:01,333</time>
<s>不是不知道我借钱是我的所有负债</s>
<time>2555_01:55:01,667 --> 01:55:03,767</time>
<s>流动负债我有充足的流动资金来</s>
<time>2556_01:55:04,833 --> 01:55:06,567</time>
<s>赔偿啊这个一呢</s>
<time>2557_01:55:06,933 --> 01:55:07,967</time>
<s>简单的说就是</s>
<time>2558_01:55:08,667 --> 01:55:11,833</time>
<s>呕医院的经营的这个现金流</s>
<time>2559_01:55:12,867 --> 01:55:13,233</time>
<s>能够</s>
<time>2560_01:55:13,933 --> 01:55:16,733</time>
<s>负担这个医院短期的这个流动负债</s>
<time>2561_01:55:17,433 --> 01:55:17,767</time>
<s>对对对</s>
<time>2562_01:55:18,833 --> 01:55:19,167</time>
<s>对对对对</s>
<time>2563_01:55:19,533 --> 01:55:20,233</time>
<s>然后第二个比例</s>
<time>2564_01:55:20,567 --> 01:55:22,667</time>
<s>就是经营现金流跟念负债比</s>
<time>2565_01:55:23,033 --> 01:55:24,067</time>
<s>主要反映个什么问题</s>
<time>2566_01:55:24,767 --> 01:55:25,467</time>
<s>这个主要是反映</s>
<time>2567_01:55:26,867 --> 01:55:28,633</time>
<s>因为你医院要搞基本建设</s>
<time>2568_01:55:29,667 --> 01:55:31,767</time>
<s>邢么所谓的这个全全面</s>
<time>2569_01:55:32,467 --> 01:55:35,267</time>
<s>全面负债当中的就包含长期负债</s>
<time>2570_01:55:35,967 --> 01:55:37,367</time>
<s>再说简单一点就长期借款</s>
<time>2571_01:55:37,733 --> 01:55:39,133</time>
<s>长期借款他是跨跨年的</s>
<time>2572_01:55:39,833 --> 01:55:41,567</time>
<s>你你医院肯定就是</s>
<time>2573_01:55:42,267 --> 01:55:44,733</time>
<s>至少要要两到三年你</s>
<time>2574_01:55:45,433 --> 01:55:47,167</time>
<s>完毕要把这个变量加进去</s>
<time>2575_01:55:48,233 --> 01:55:49,633</time>
<s>邢么求能解释</s>
<time>2576_01:55:49,967 --> 01:55:50,667</time>
<s>就是说</s>
<time>2577_01:55:51,033 --> 01:55:52,767</time>
<s>加进去以后看他是否就是大干</s>
<time>2578_01:55:53,467 --> 01:55:56,267</time>
<s>大干等千就是说20%</s>
<time>2579_01:55:57,333 --> 01:55:59,067</time>
<s>通过这个尺指标后把</s>
<time>2580_01:55:59,433 --> 01:56:00,467</time>
<s>整个的计算出来</s>
<time>2581_01:56:01,533 --> 01:56:03,267</time>
<s>都是大干20%的</s>
<time>2582_01:56:03,633 --> 01:56:05,033</time>
<s>邢么就说明对我们这个</s>
<time>2583_01:56:06,067 --> 01:56:07,133</time>
<s>这个数据是</s>
<time>2584_01:56:08,167 --> 01:56:09,233</time>
<s>啊这个数据是啊</s>
<time>2585_01:56:09,933 --> 01:56:12,367</time>
<s>可以解释的是这么回事啊</s>
<time>2586_01:56:12,733 --> 01:56:14,467</time>
<s>就是简单的说就是</s>
<time>2587_01:56:15,167 --> 01:56:17,967</time>
<s>医院的这个经营现金的这个现金流</s>
<time>2588_01:56:19,033 --> 01:56:22,533</time>
<s>邢么与这个医院的念体的负债</s>
<time>2589_01:56:23,233 --> 01:56:24,967</time>
<s>就是这个负债就是包括了</s>
<time>2590_01:56:25,667 --> 01:56:28,467</time>
<s>流动负债还有医院的长期负债啊</s>
<time>2591_01:56:28,833 --> 01:56:29,867</time>
<s>长期负债是还有</s>
<time>2592_01:56:30,933 --> 01:56:31,967</time>
<s>啊购买设备啊等等啊</s>
<time>2593_01:56:32,333 --> 01:56:33,367</time>
<s>对对对对对对对对</s>
<time>2594_01:56:33,733 --> 01:56:35,833</time>
<s>所有的负债都考虑到这个比例里面</s>
<time>2595_01:56:36,167 --> 01:56:38,967</time>
<s>你没错你绝不考虑进去你是一个整体</s>
<time>2596_01:56:39,333 --> 01:56:41,067</time>
<s>如果他低干20%</s>
<time>2597_01:56:41,433 --> 01:56:44,233</time>
<s>就说明医院搞基本建设要借款</s>
<time>2598_01:56:45,633 --> 01:56:47,367</time>
<s>然后这里面提到的这个</s>
<time>2599_01:56:48,433 --> 01:56:49,833</time>
<s>经营现金流量</s>
<time>2600_01:56:50,533 --> 01:56:52,267</time>
<s>邢么它主要是包含什么</s>
<time>2601_01:56:52,633 --> 01:56:55,067</time>
<s>什么什么经营性现金流量</s>
<time>2602_01:56:55,433 --> 01:56:57,167</time>
<s>主要是把它推出一点</s>
<time>2603_01:56:57,867 --> 01:56:58,933</time>
<s>医院的</s>
<time>2604_01:56:59,967 --> 01:57:00,667</time>
<s>主营业务收入</s>
<time>2605_01:57:01,367 --> 01:57:03,133</time>
<s>把别的财政给他们的补助</s>
<time>2606_01:57:03,833 --> 01:57:04,867</time>
<s>这些要提出</s>
<time>2607_01:57:05,233 --> 01:57:09,433</time>
<s>把他们进主营业务以外的</s>
<time>2608_01:57:10,133 --> 01:57:10,467</time>
<s>一年外收入</s>
<time>2609_01:57:10,833 --> 01:57:12,933</time>
<s>其他收入就是把这些要剔除</s>
<time>2610_01:57:14,333 --> 01:57:15,367</time>
<s>反反映他的主要</s>
<time>2611_01:57:16,067 --> 01:57:17,833</time>
<s>主要业务好吧</s>
<time>2612_01:57:18,533 --> 01:57:19,567</time>
<s>我听懂你的意思就是说</s>
<time>2613_01:57:20,633 --> 01:57:20,967</time>
<s>用这个</s>
<time>2614_01:57:21,333 --> 01:57:24,467</time>
<s>经营现金流实际上是不包含政府的</s>
<time>2615_01:57:25,167 --> 01:57:25,533</time>
<s>拨款礼助</s>
<time>2616_01:57:26,233 --> 01:57:27,967</time>
<s>也不包含</s>
<time>2617_01:57:29,367 --> 01:57:31,133</time>
<s>银行贷款或者说是其他借款</s>
<time>2618_01:57:31,467 --> 01:57:31,833</time>
<s>股错波错</s>
<time>2619_01:57:32,167 --> 01:57:32,867</time>
<s>仅仅是</s>
<time>2620_01:57:33,567 --> 01:57:37,067</time>
<s>医院的正常经营所获得的这个收入</s>
<time>2621_01:57:37,433 --> 01:57:38,467</time>
<s>这个现金收入</s>
<time>2622_01:57:39,167 --> 01:57:39,533</time>
<s>对对对</s>
<time>2623_01:57:39,867 --> 01:57:42,333</time>
<s>仅仅是这个现金收入就已经能够负责</s>
<time>2624_01:57:43,033 --> 01:57:44,767</time>
<s>覆盖这些相关的债务</s>
<time>2625_01:57:45,133 --> 01:57:45,833</time>
<s>对这个意思</s>
<time>2626_01:57:46,867 --> 01:57:49,667</time>
<s>对对公诉人的这个发问就到此好</s>
<time>2627_01:57:50,733 --> 01:57:53,533</time>
<s>邢对干刚求鉴定人当庭所说的说明</s>
<time>2628_01:57:54,233 --> 01:57:54,933</time>
<s>辩护人是否认可</s>
<time>2629_01:57:58,067 --> 01:57:59,467</time>
<s>有一部分认可</s>
<time>2630_01:57:59,833 --> 01:58:01,933</time>
<s>因为他里边所讲到的这些相关的比例</s>
<time>2631_01:58:02,267 --> 01:58:05,433</time>
<s>7吗他是讲一个单位</s>
<time>2632_01:58:06,467 --> 01:58:08,567</time>
<s>不用偿债的能力</s>
<time>2633_01:58:09,267 --> 01:58:09,967</time>
<s>我</s>
<time>2634_01:58:10,333 --> 01:58:13,833</time>
<s>比较认可他最后回答的这一个问题</s>
<time>2635_01:58:14,867 --> 01:58:16,967</time>
<s>请法庭特别注意他最后回答这个问题</s>
<time>2636_01:58:17,333 --> 01:58:18,033</time>
<s>他的医院的收</s>
<time>2637_01:58:18,733 --> 01:58:21,167</time>
<s>收支来反映呢他的</s>
<time>2638_01:58:21,867 --> 01:58:23,967</time>
<s>刚求所讲的他这个偿债的能力</s>
<time>2639_01:58:24,667 --> 01:58:27,833</time>
<s>谢谢被告人韦光萍对鉴定人所做的</s>
<time>2640_01:58:28,167 --> 01:58:30,267</time>
<s>刚求邢个鉴定人没有回答</s>
<time>2641_01:58:30,633 --> 01:58:31,667</time>
<s>我问的就是</s>
<time>2642_01:58:32,367 --> 01:58:34,833</time>
<s>他的数据里面是否包含</s>
<time>2643_01:58:35,167 --> 01:58:39,033</time>
<s>医院整体迁建所需的预算资金</s>
<time>2644_01:58:40,767 --> 01:58:41,133</time>
<s>包含包含</s>
<time>2645_01:58:42,167 --> 01:58:43,567</time>
<s>我刚书跟你说是一个整体</s>
<time>2646_01:58:44,267 --> 01:58:45,333</time>
<s>不能说是不包含</s>
<time>2647_01:58:46,033 --> 01:58:46,367</time>
<s>邢我解释一下</s>
<time>2648_01:58:47,433 --> 01:58:49,533</time>
<s>这个我们的预算资金间不会在债务里面</s>
<time>2649_01:58:49,867 --> 01:58:51,267</time>
<s>不会在这个债务里面返出去了</s>
<time>2650_01:58:51,633 --> 01:58:54,433</time>
<s>好鉴定人回答的他说已经包含了好吗</s>
<time>2651_01:58:55,833 --> 01:58:58,633</time>
<s>下面由公诉人对鉴定人当庭做一个的说明</s>
<time>2652_01:58:59,333 --> 01:59:00,033</time>
<s>做出相关的说明</s>
<time>2653_01:59:01,433 --> 01:59:03,167</time>
<s>呕首先我们认为就是</s>
<time>2654_01:59:03,867 --> 01:59:04,933</time>
<s>这个鉴定意见</s>
<time>2655_01:59:05,267 --> 01:59:07,367</time>
<s>首先数据来源是合法的</s>
<time>2656_01:59:08,067 --> 01:59:10,867</time>
<s>那么从鉴定人当庭所所所提到的</s>
<time>2657_01:59:11,233 --> 01:59:14,733</time>
<s>就是说数据来源是道接从州中医院</s>
<time>2658_01:59:15,433 --> 01:59:19,267</time>
<s>财务数据库服务器当中直接提取</s>
<time>2659_01:59:20,333 --> 01:59:22,433</time>
<s>所以我们认为这个数据来源是客观</s>
<time>2660_01:59:22,767 --> 01:59:24,533</time>
<s>全面的反映了州中医院的</s>
<time>2661_01:59:25,233 --> 01:59:27,333</time>
<s>08年到16年的这个财务状况</s>
<time>2662_01:59:28,367 --> 01:59:29,067</time>
<s>第二一点就是</s>
<time>2663_01:59:29,767 --> 01:59:33,267</time>
<s>相相关的这些鉴定过程鉴定方法</s>
<time>2664_01:59:33,633 --> 01:59:36,433</time>
<s>我们认为是依据啊相关的科学</s>
<time>2665_01:59:37,467 --> 01:59:38,533</time>
<s>啊的鉴定方法</s>
<time>2666_01:59:38,867 --> 01:59:41,667</time>
<s>并且通过计算机计算的这个结果</s>
<time>2667_01:59:42,033 --> 01:59:45,533</time>
<s>而且已经充分考虑7这个数据误差</s>
<time>2668_01:59:46,567 --> 01:59:47,633</time>
<s>所导致的这个可</s>
<time>2669_01:59:47,967 --> 01:59:49,033</time>
<s>可能导致结论</s>
<time>2670_01:59:49,367 --> 01:59:50,767</time>
<s>不准确的这些相关的这些</s>
<time>2671_01:59:51,467 --> 01:59:54,267</time>
<s>误差数据都进行7一个啊这个</s>
<time>2672_01:59:55,333 --> 01:59:56,033</time>
<s>吧</s>
<time>2673_01:59:57,067 --> 01:59:58,833</time>
<s>相当说是呢核查</s>
<time>2674_01:59:59,533 --> 02:00:03,033</time>
<s>邢么从鉴定人提到的这个他的比</s>
<time>2675_02:00:03,367 --> 02:00:04,767</time>
<s>这个结论的这个</s>
<time>2676_02:00:05,467 --> 02:00:08,267</time>
<s>保证的这个比例达到799%以上</s>
<time>2677_02:00:09,333 --> 02:00:11,433</time>
<s>邢那么第三一点是从刚戈啊</s>
<time>2678_02:00:11,767 --> 02:00:13,867</time>
<s>包括辩护人公诉人对鉴定人</s>
