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题 目： 我国中小企业现金流管理分析

姓 名：李昕

学 院：继续教育学院

系：

专 业：会计学 年 级：2012级 学 号：27420124110007

指导教师（校内）： 职称： 指导教师（校外）： 职称

2016年4月29日

我国中小企业现金流管理分析

我国中小企业现金流管理分析

[摘要] 众所周知,现金流是企业的生命之本,任何企业的正常运转自始自

终都不能脱离现金流的支撑。企业可以承受暂时性的亏损,但不能承受现金流的断裂。现金流量管理水平决定着企业生死存亡。要在剧烈的市场竞争中立于不败之地,中小公司有必要从战略的高度对现金流量办理做出统筹规划,通过评估外界环境、分析本身公司,拟定出合理的发展战略和经营战略,加强公司现金流量办理,以增强本身抗风险能力。这篇文章从现金流量办理基本理论入手,分析公司现金流量办理在财务办理中的地位及其重要性,引导中小公司关注现金流量办理,并且不孤登时进行现金流量办理,而把它作为公司战略办理的一个重要组成部分来加以重视,提高现金流量办理的质量。本文采用文献分析法、分析法对赊销管理进行分析，以广州万润信息技术股份有限公司为例。首先，从有关理论入手，搜集并整理有关资料；其次，了解广州万润信息技术股份有限公司现金流管理的现状；最后，剖析其现金流管理中潜在的问题，针对现金流管理过程中存在的问题给出应对措施，从而切实提升中小企业现金流管理水平。

第一部分是中小企业现金流理论概述第二部分主要分析公司现金流管理的现状，首先简单介绍公司基本情况进一步的指出 公司现金流管理存在的问题；第三部分是完善中小企业现金流量管理的对策对策。

[关键词] 现金流量管理 现金流量分析 企业价值 中小企业

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我国中小企业现金流管理分析

Ourcountry small and medium-sized enterprise management of

cash flow analysis

[Abstract]

it is well known that cash flow is the life of the enterprise, the normal operation of any enterprise all the can from the support of the cash flow. Enterprises can bear the loss of a temporary, but can't bear the fracture of cash flow. Cash flow management level determines the enterprisesurvival. To be in an impregnable position in the intense market competition, small and medium-sized companies is necessary from a

strategic height of cash flow is dealt with to make overall planning, the company itself, through the analysis of the evaluation environment, work out reasonable development strategy and management strategy, strengthen the company's cash flow is dealt with, in order to enhance itself anti-risk ability. This article starts with the basic theory of cash flow is dealt with, cash flow is dealt with in the financial analysis company to deal with the status and importance of guidance of small and medium-sized companies focus on cash flow, cash flow is dealt with and not solitary entranced, and take it as an important part of corporate strategy to deal with to, improve the quality of cash flow is dealt with. In this paper, using literature analysis, case analysis to analyze the credit management, shenzhen branch roth technology co., LTD., for example. First of all, from the related theory of collecting and organizing information. Second, understanding of shenzhen roth technology co., LTD. The present situation of the management of cash flow; Finally, analyzes the potential problems in the management of cash flow, cash flow management problems existing in the process of response are given, thus to enhance the level of small and medium-sized enterprise cash flow management.

This article is divided into four parts, the first part is the introduction to the theory of small and medium-sized enterprise cash flow, mainly to write the contents of the cash flow management and the necessity; The second part mainly analyzes the present situation of shenzhen roth company cash flow management, first introduces the basic situation, and then, through the relevant data using graphic method to analyze the present situation of the company cash flow management, further pointed out that shenzhen roth company cash flow management problems; The third part is countermeasure to improve the small and medium-sized enterprise cash flow management countermeasure, this part is listed on the part of the problem targeted put forward the corresponding solution, hope this article can bring help to small and medium-sized enterprise cash flow management.

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我国中小企业现金流管理分析

[Key word] cash flow management of cash flow analysis of enterprise value Core

目 录

1小企业现金流量管理概述......................................................................................... 4

1.1现金流量管理的含义...................................................................................... 4 1.2中小企业现金流量管理的必要性.................................................................. 5 1.3为投资者提供科学的决策参考依据.............................................................. 5 2中小企业现金流量管理存在的问题......................................................................... 6

2.1 广州万润信息技术股份有限公司简介......................................................... 6 2.2 现金流量管理的现状..................................................................................... 6 2.3 现金流量管理存在的问题............................................................................. 8 3完善中小企业现金流量管理的对策......................................................................... 9

3.1提升现金流量管理战略思维意识.................................................................. 9 3.2合理制定现金流量日常管理制度................................................................ 10 3.3合理安排筹资活动........................................................................................ 10 3.4提高现金流量预算的编制水平.................................................................... 11 结 论...................................................................................................................... 13 参考文献...................................................................................................................... 14 致 谢........................................................................................................................... 15

1小企业现金流量管理概述

1.1现金流量管理的含义

随着我国政府改革的日益加深，各种市场经济主体均取得了十足发展。作为新生经济力量，中小企业对我国社会主义市场经济的建设发挥的功效月来越大。中小企业数量众多，经济管理体制较为灵敏，能够广泛吸收中国的众多工作人群、推动本地经济的开展，促进社会进步与科技立异。但是，我们也应当注意到中国中小企业迅速开展的一起，也存在许多疑问和制约，比如技术疑问、人才疑问、资金疑问等。这其中，企业的资金流管理疑问尤其引人注意。有些中小企业内部并没有构成科学完善的现金流管理制度，由此引发企业发生现金短缺、支付力缺乏等生产经营疑问，若不能妥善处理很可能会引发企业现金危机，甚至破产。鉴

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