企业现金流管理问题探析1234.docVIP

摘要 I 企业现金流管理问题探析 摘要 现金流之于企业，犹如血液之于人体，关系着企业的生存与发展。近代理财学的一个重要理论就是，企业内在价值就是其未来现金流的现值。企业通过现金流循环周期中现金形式的不断转换和流量的增加来实现企业的价值。 没有健康的现金流循环，企业必然会停滞不前，甚至濒临破产。有一个企业家讲过这样一句话“企业资不抵债不一定破产清算，但如果没有现金流量就一定会破产清算。” 可见现金流对企业来说有多么重要。 自美国次贷危机引发的全球金融危机以来，“现金流”至上理论倍受推崇， 现金流管理越来越受重视。同时，人们也逐渐认识到现代企业现金流管理存在的一些问题。本文通过对现金流基本内容的论述，来阐述了现代企业在现金流管理中存在的问题，然后提出一些解决措施。 本文的基本结构是，第一章阐述了选题的依据和意义，以及国内外的研究现状，第二章主要是论述了与现金流相关的一些基本概念。第三章说明了现金流管理的主要内容以及现金流管理的目标，第四章是本文的中心，说明了企业现金流管理存在的问题以及改进措施，第五章是对本文进行简单的小结，以及本文存在的不足进行说明。 关键词：现金流 现金流管理 目录 III Abstract II Abstract Cah flow to the enterprise, like blood to human body, used to determine the survival and development of enterprises. An important theory in modern finance, is that the intrinsic value of the enterprise is the present value of the future cash flow. Through cash cycle of increased continuously conversion and flow, the enterprise realize the value. No health cash flow circulation, enterprise would be an inevitable stagnation and even on the brink of bankruptcy. There are some words of a entrepreneurs , enterprise insolvency may not necessarily lead to bankruptcy liquidation, but if no cash flow ,it must be bankruptcy. Visibly, cash flow plays an important role in the enterprise. Since the U.S. subprime Lending Crisis , cash flow supreme theory has attached highly respected, cash flow management have attracted more and more attention. Also, people gradually realize the series of problems in modern enterprise of cash flow management. This paper discusses the basic content of cash flow, then expounds the problems in modern enterprise of cash flow management, and puts forward some measures to resolve the plain. The paper content altogether has five parts : The first part was the forewords , it has confessed the paper selected topic basis , the significance, and the research situation at home and abroad; the second chapter illustrates the cash flow related with some basic concepts; The third chapter basically said the main content of cash flow manageme