关于中小企业现金流量管理的探析——由M公司实务案例引发的思考  

Analysis on Cash Flow Management of Small and Medium-sized Enterprises--Thoughts Triggered by the Practical Case of M Company

作　　者：冯莉莉 FENG Li-li(Kaiser Tongsheng Development Co.,Ltd.)

机构地区：[1]凯撒同盛发展股份有限公司

出　　处：《当代会计》2022年第17期137-139,共3页Contemporary Accounting

摘　　要：企业管理水平的高低能直接体现整个企业的经营状态.现金流量管理是企业全面管理的重要环节之一,充分发挥现金流量管理的作用,不仅有助于企业科学使用资金,还可以极大地降低财务风险.基于此,文章从现金流量管理的重要性、实务中存在的问题和现金流量表的运用出发,立足理论基础,在考虑操作可行性的前提下,对如何加强企业现金流量管理提出了一些建议,以供参考.The level of enterprise management can directly reflect the operating status of the whole enterprise.Cash flow management is one of the important links in the overall management of an enterprise.Giving full play to the role of cash flow management can not only helps enterprises to use funds scientifically,but also greatly reduces financial risks.Therefore,starting from the importance of cash flow management,the problems existing in practice and the application of cash flow statement,based on the theoretical basis and considering the feasibility of operation,this paper puts forward some suggestions on how to strengthen the cash flow management of enterprises for reference.

关 键 词：现金流量管理 M公司 现金流量表运用 

分 类 号：F275[经济管理—企业管理]