东北农业大学成栋学院会计毕业论文精编.doc

摘 要 公司的所有业务往来都离不开资金来运转。无论哪种企业在经营域管理的过程，其任何经营的活动都是开始于资金同时也结束于资金，企业对资金的管理以及资金的存储，这是企业赖以生存的基础，是企业发展的需要也是企业发展的重要“血脉”。在现实的生活之中企业的流动资金在企业的管理之中占有重要的地位甚至超越了企业盈利性，并且逐渐成为人民关注的焦点。企业的生存与发展离不开流动的资金，流动资金的顺畅直接关系到企业的发展，在资金留到那个过程中任何的一个环节出现错误都会给企业带来致命的影响，对企业经济发展也会带来严重的影响。对于一个企业来说能够形成一个有效的现金流量管理和分析系统，并且以此来改善现金流量从而提高盈利的利润，企业要能通过降低投资财务的风险来提高其安全性并实现资金的流动性，这是企业的最终目的。同时也是实行现金流量管理的重要研究的意义。 本文系统地阐述了现金流量管理理论并对现金流量在企业长期投资决策中的应用做出了分析，论文还针对如何加强我国企业中的现金流量管理提出了对策和建议。 关键词：现金流量；现金流量管理；财务预测；财务决策 Research on theories and applications of Cash flow management Abstract Any business activities of enterprises are began in cash and finished in cash, getting survival and development of enterprises is the blood. Enterprise mobility of capital has gone beyond the profit-making increasingly got attention. Corporate cash flow is smooth on the survival and development of enterprises, which have a significant impact on the poor or any part of the block, we will give enterprises serious economic consequences. An effective cash flow management and analysis system should be able to improve cash flow to enhance profitability, and can by reducing the financial risk to improve their security and to achieve full mobility, it is enterprises of the total cash flow management purposes, and Cash flow management is a significant study. This paper systematically expounded the theory of cash flow and cash flow management in the enterprise for financial forecasting and decision-making, this paper also aimed at strengthening Chinas enterprises in the cash flow management of the measures and recommendations. Keywords：Cash flow； Cash flow management； Financial projections； Financial decision-making 目　　录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc262288124 摘 要  PAGEREF _Toc262288124 \h I  HYPERLINK \l _Toc262288125 Abstract  PAGEREF _Toc262288125 \h II  HYPERLINK \l _Toc262288126 一、绪 论  PAGEREF _Toc262288126 \h 1  HYPERLINK \l _Toc262288127 （一）研究背景及意义  PAGEREF _Toc262288127 \h 1  HYP