小微企业现金流管理问题析分(初稿)3.28新.docxVIP

小微企业现金流管理问题分析摘要现金是流动性最强的资产，企业的现金持有量和现金的周转速度对于企业的生存与发展至关重要。现金流管理是企业财务管理中非常重要的一个部分。本文首先介绍了现金流管理的基本理论和内容，阐述了与现金流管理联系紧密的价值链理论和内部控制理论，接着分析我国企业的发展现状及现金流特征，然后以陕西省富祥公司为例，从水平和垂直角度分析了富祥公司的经营活动现金流、投资活动现金流和筹资活动现金流的结构特点和发展趋势，并指出富祥公司现金流管理中存在资金闲置、资金周转速度过慢、资金管理不当和缺乏资金动态管理和完善的预算体系等问题，针对存在的以上问题，提出了从企业整体层面完善企业现金流内部控制管理制度和从经营活动、筹资活动和投资活动三类活动层面改善现金流管理模式的建议，并构建了现金流管理评价指标体系，完善了富祥公司的现金流管理，基本上解决了富祥公司现金流管理中存在的问题，显著改善了富祥公司现金流管理的现状。本文提出的从企业整体层面完善企业现金流内部控制管理制度、从三大活动层面改善现金流管理模式以及构建的现金流管理评价指标体系能为一般的企业改善现金流管理问题提供决策参考。关键词：小微企业；现金流管理；问题；AbstractCash is the most liquid assets, corporate cash holdings and cash flow speed is crucial for the survival and development of enterprises. Cash flow management is a very important part of the financial management of enterprises. This paper first introduces the basic theory and content of the management of cash flow and cash flow management, expounds the close contact of the value chain theory and internal control theory. Then analyzes our country enterprise development present situation and the cash flow characteristics, and then to Shaanxi province Fuxiang company as an example, from the horizontal and vertical angle analyzes the structure characteristics and development trend of Fuxiang company operating cash flow, cash flow and investment activities, financing activities cash flow, and points out the existing problems of idle funds, funds the turnover rate is too slow, improper management of funds and lack of dynamic capital management and improve the budget system of cash flow management Fuxiang company. In view of the above problems, put forward from the enterprises improve the enterprise cash flow internal control management system and from operating activities, financing and investing activities of three kinds of activities to improve cash flow management model, and establishes the evaluation index system of cash flow management, perfect flow management Fuxiang company cash, basically to solve the existence of Fuxiang company cash flow management problem