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我国企业现金流管理问题及对策探析 预览 被引量:13

An Investigation into the Problem of and Countermeasures to the Cash Flow Management of Chinese Enterprises
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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。 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.
作者 张喜东 ZHANG Xi-dong (Nanyang Medical College, Nanyang, Henan 473061, China)
出处 《南阳师范学院学报》 CAS 2010年第7期 15-17,共3页 Journal of Nanyang Teachers College
关键词 现金流量 现金流管理 财务制度 cash flow cash flow management financial system
作者简介 作者简介:张喜东(1979-),女,河南南阳人,南阳医学高等专科学校助理会计师。
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