高新科技企业现金流管理探析.docVIP

***** 毕业设计（论文） 题目：高新科技企业现金流管理探析 ——以夏新公司为例 学生姓名：*** 学 号：0705012132 班 级: B07工商管理1班 专 业：工商管理 系 别: 管理系 指导教师：*** 2011 年 5月 高新科技企业现金流管理探析 ——以夏新公司为例 摘要 现金流管理是企业财务管理的核心，从一定意义上讲，实现抽象的企业价值最大化，就是要实现具体的现金流量最大化。不同行业和类型的企业因其发展趋势和自身经营管理的独特性，要求对现金流采取不同的管理对策和重心。目前，世界高新科技产业规模迅速发展壮大，发展高新科技产业成为国家发展战略的重要组成部分，研究高新科技企业的现金流管理具有时代紧迫性和现实意义。 本文通过对现今高新科技企业的现金流管理进行了探讨研究，分析出现今高新科技企业对现金流的管理情况，从而发现问题，如：一些企业对日常现金流预算的重视程度不高，给予解决的方法。例如对夏新公司的现金流管理分析，能了解到夏新公司的现金流管理所出现的问题。通过分析高新科技企业的现金流管理得出一些结论：高新科技企业应当注重日常现金流量的预算管理，这样才能对日常现金进行优化，如：优化存货循环，缩短现金循环周期，提高应收账款的现金循环周期；高新科技企业要保持好充裕的现金，以便加速经营现金循环，加强防范现金风险，达到现金的最佳持有量。 关键词：现金流量；现金流管理；高新科技企业 HI-TECH ENTERPRISE CASH FLOW MANAGEMENT ANALYSIS - FOR EXAMPLE WITH AMOI COMPANY ABSTRACT Cash flow management is the core of enterprise financial management, in a certain sense, realizing the maximization of enterprise value, abstract is to achieve specific cash flow maximization. In different industries and types of enterprises for its development trend and the uniqueness of their business management is required of cash flow take different management measures and center of gravity. At present, the world is a high-tech scale grows quickly, the development of high and new technology industry become the national development strategy, as an important part of the research high-tech enterprise cash flow management with time urgency and realistic significance. Based on the current hi-tech enterprise cash flow management, analysis were investigated to appear this hi-tech enterprises cash flow management, which found that problems, such as: some enterprise of daily cash flow budget value degree is not high, give the solution method. For example of AMOI the companys cash flow management analysis, can know to AMOI the companys cash flow managements problems. Through the analysis of the high-tech enterprise cash flow management draw some conclusions: hi-tech enterprise shall pay more attention to the daily cash flow of the budget management, so as to