中小企业现金流量管理存在的问题及对策.docVIP

中小企业现金流量管理存在的问题及对策 ——以深圳科士达科技股份有限公司为例 摘要：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活，能够广泛吸收我国的众多就业人群、推动当地经济的发展，促进社会进步与科技创新。但是，我们也应当注意到我国中小企业迅速发展的同时，也存在诸多问题和制约，比如技术问题、人才问题、资金问题等。这其中，企业的资金流管理问题尤其引人注意。部分中小企业内部并没有形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、支付力不足等生产经营问题，若不能妥善处理很可能会引发企业现金危机，甚至破产。鉴于上述研究背景，本文以深圳科士达科技股份有限公司的现金流量管理为例，指出当前我国中小企业现金流量管理存在的问题，并提出相应的解决对策，以切实提升中小企业现金流管理水平，促进中小企业经营业绩的增加。 关键词：中小企业 现金流量管理 持续经营 Abstract: With the deepening reform of our government, all kinds of market economic subject has obtained full development. As a new economic power, small and medium-sized enterprises of our country socialist market economy, the greater the effect in the construction of months. Small and medium-sized enterprises are numerous, economic management system more flexible, able to widely absorbs many employment population in our country, promote the development of local economy, promote social progress and scientific and technological innovation. However, we should also note that Chinas rapid development of small and medium-sized enterprises at the same time, also has many problems and constraints, such as technology, talent, money, etc. This among them, the enterprises cash flow management problem is particularly notable. Part of small and medium-sized enterprises did not form a scientific and perfect internal cash flow management system, and the resulting company pays cash shortage, the production and business operation problems such as insufficient, if not properly handle cash is likely to cause the enterprise crisis, or even bankruptcy. In view of the above research background, this paper takes shenzhen roth science technology co., LTD., the cash flow management, for example, points out problems existing in the current our country small and medium-sized enterprise cash flow management, and puts forward corresponding. Keywords: Small and medium-sized enterprise　 cash flow 　continue as a going concern 前　　言 众所周知,现金流是企业的生命之本,任何企业的