连锁超市现金流量管理研究——财务管理专业毕业设计论文.docxVIP

（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，再联系连锁超市现金流量管理特点，包括连锁超市相关背景介绍、连锁超市财务管理及现金流量特点，最后阐述连锁超市现金流量管理具体内容，包括初始现金流量需要、经营活动现金流量、连锁超市现金流量表编制与分析，并且结合实例分析沃尔玛 公司 2009年的现金流量状况。关键词：连锁超市；经营活动现金流量；现金流量管理Abstr act: The cash flow management is refers to by the cash flow takesthemanagementthecenterofgravity,theproperattentiontobothincome,regardingthebusinessoperation,theinvestmentactivityandfinancesthemanagementsystemwhich the activity constructs. The cash flowmanagement is the chain-likesupermarketfinancialcontrol core question. The chain-like supermarket fundsfluidity 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 investmentyield.This article has studied the cash flow connotation first, and in the businessfinance managements status, then relates the chain-like supermarket cashflowmanagementcharacteristic,includingthechain-likesupermarketrelatedbackgroundintroduction, the chain-like supermarket financial control and the cashflowcharacteristic,elaboratesthe chain-like supermarket cash flow management actualcontentfinally,includinginitialcash flow need, operative activity cash flow,chain-like supermarket cash flow indicator establishment and analysis, and theunionexample analyzes Wal-Mart Corporation 2009 the cash flowcondition.Key wor d: Chain-like supermarket; Operative activity cash flow; Cashflowmanagement目录一、引言企业的现金流量是现代财务管理中的一个重要概念，指的是企业在某一特定时间以内按照现金收付实现制，通过企业的经营活动、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变化的总称。也就是企业在某一特定时间以内的现金或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及财务比率数据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。由此发展的现金流量管理是现代企业理财活动的一项重要职能。建立完善的现金流量管理体系，是提高企业市场竞争力、确保企业的生存与发展的重要保障。加强对现金