毕业论文-企业现金流量管理问题及研究精选.doc

 毕 业 论 文 论文题目： 学生姓名： 指导教师： 所学专业： 2011年月 摘 要 关键词：Enterprise cash flow management and research Abstract The importance of cash flow for the company as for the human body, like blood, ”Cash Extreme” concept has long been popular, so China and foreign scholars have conducted a variety of cash flow-depth study. Relative to the foreign studies, our cash flow management relatively late start of the study, research lacks depth. In practice, our firm’s cash flow management, there are still aspects of the problem, cash management is weak, its source lies in the theory and practice our profession does not really clear cash flow management purposes, there is no sort of corporate strategy, business value and the relationship between cash flow, so the lack of cash flow management and direction, thus resulting in cash flow management as a mess. Improve the situation based on the starting point; the author hopes that, through writing this article to build a complete cash flow management and analysis framework. The framework must be able to improve cash flow management as a logical starting point value; cash flow management must follow a strategic departure from the basic business principles and corporate value creation path to the path. In content, the framework consists of four parts of the content; one, cash flow management and analysis framework in corporate govemance and institutional authority at the level of control; authors believe that companies should take this level of centralized control of cash flow patterns. Second, cash flow management and analysis of specific operational level in the framework of the arrangements; at this level, the cash flow to cash flow management framework for the process flow path, to create value in the cash cycle for the p