财务管理专业毕业论文--连锁超市现金流量管理研究.docVIP

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 （一）连锁超市相关背景介绍 3 （二）连锁超市财务管理及现金流量特点 3 四、连锁超市现金流量管理内容 5 （一）初始现金流量管理 5 （二）经营活动现金流量管理 6 （三）连锁超市现金流量表编制与分析 9 （四）连锁超市现金流量表分析——以沃尔玛为例 10 五、结论 18 参考文献 19 致 谢 21 附录一 22 附录二 23 附录三 24 一、引言 企业的现金流量是现代中的一个重要概念，指企业在按照现金收付实现制，通过经营活动、投资活动、筹资活动和非经常性项目而产生的现金流入、现金流出及其总量情况的总称。企业的现金现金等价物的流入和流出量。而通过现金流量表所反映的现金流量信息在协调各种财务关系、组织财务活动等方面起着重要作用现金流量日益成为衡量企业经营业绩和财务状况的重要指标。现金流量管理是现代企业理财活动的一项重