连锁超市现金流量管理研究——财务管理专业毕

（20**届） 本 科 毕 业 设 计（论 文） 题 目 连锁超市现金流量管理研究 学 院 专 业 班 级 学 号 学生姓名 指导教师 摘 要：现金流量管理是指以现金流量作为管理的重心，兼顾收益，围绕企业经营活动、投资活动和筹资活动而构筑的管理体系。现金流量管理是连锁超市财务管理的核心问题。连锁超市资金的流动性很大，为企业现金流量管理带来困难，只有科学、精确地测定所需的现金量，才能最大限度地降低机会成本，取得较好的投资收益。 本文先研究了现金流量的内涵，及其在企业财务管理中的地位现金流量初始现金流量现金流量Abstract: The cash flow management is refers to by the cash flow takes the management the center of gravity, the proper attention to both income, regarding the business operation, the investment activity and finances the management system which the activity constructs. The cash flow management is the chain-like supermarket financial control core question. The chain-like supermarket funds fluidity is very big, brings the difficulty for the enterprise cash flow management, only then scientific, the precise surveying decides the amount of cash which needs, can maximum limit reduce the opportunity cost, and obtains the good investment yield. This article has studied the cash flow connotation first, and in the business finance managements status, then relates the chain-like supermarket cash flow management characteristic, including the chain-like supermarket related background introduction, the chain-like supermarket financial control and the cash flow characteristic, elaborates the chain-like supermarket cash flow management actual content finally, including initial cash flow need, operative activity cash flow, chain-like supermarket cash flow indicator establishment and analysis, and the union example analyzes Wal-Mart Corporation 2009 the cash flow condition. Key word: Chain-like supermarket; Operative activity cash flow; Cash flow management 目录 一、引言 1 二、现金流量管理的必要性 1 （一）现金流量的内容 1 （二）现金流量管理在企业财务管理中的地位 2 三、连锁超市现金流量管理特点 3