| 我国企业现金流管理问题及对策探析 |
| |
| 引用本文： | 张喜东.我国企业现金流管理问题及对策探析[J].南阳师范学院学报,2010,9(7):15-17. |
| |
| 作者姓名： | 张喜东 |
| |
| 作者单位： | 南阳医学高等专科学校,河南,南阳,473061 |
| |
| 摘 要： | 现金流量管理是企业财务管理的重要组成部分,顺畅的现金流是企业可持续经营的重要保障和有力支撑,因此,确立现金流管理在企业财务管理中的核心地位,将有效避免以利润为核心的管理给企业所带来的不利影响。我国加强企业现金流管理应采取以下措施：一是整合现金流与利润流管理,使二者趋向统一;二是建立操作性强的现金流管理体系,全方位管理企业的现金流;三是强化对现金流量的预算管理;四是完善现金流管理的监督机制;五是建立企业内部现金流管理模型。
|
| 关 键 词： | 现金流量 现金流管理 财务制度 |
An Investigation into the Problem of and Countermeasures to the Cash Flow Management of Chinese Enterprises |
| |
| ZHANG Xi-dong.An Investigation into the Problem of and Countermeasures to the Cash Flow Management of Chinese Enterprises[J].Journal of Nanyang Teachers College,2010,9(7):15-17. |
| |
| Authors: | ZHANG Xi-dong |
| |
| Institution: | ZHANG Xi-dong (Nanyang Medical College, Nanyang, Henan 473061, China) |
| |
| Abstract: | Cash flow management is an important component of the financial management system of a company, and a smooth cash flow can effectively guarantee the sustainable development of the company. Therefore, the core position of cash flow as established in the financial management system of a company will effec tively avoid the adverse effects brought by the profit-orientated management within the company. When it comes to the cash flow management of Chinese enterprises, the following measures should be taken： first, integrate the management of both cash flow and profit flow to harmonize internal cash flow management and external cash flow management; second, establish a highly operable cash flow management system to manage cash flow affairs in an all-round way; third, strengthen the budget management of cash flow; fourth, improve the supervision mechanism targeted at cash flow management; and fifth, create a model of internal cash flow management for Chinese enterprises. |
| |
| Keywords: | cash flow cash flow management financial system |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
