青岛海尔现金流量信息应用研究.docVIP

摘 要 企业任何经营活动均始于现金而终于现金，现金以及从现金到存货、应收账款，然后再回复到现金的及时转换，是企业生存与发展的“血脉”。企业资金的流动性已超越了盈利性日益成为人们关注的焦点。企业现金流动的顺畅与否对企业的生存与发展有着重大的影响，任何环节的不畅或阻滞，都会给企业带来严重的经济后果。一个有效的现金流量管理和分析系统应该能够改善现金流量以提高盈利水平，并且能够通过降低企业的财务风险来提高其安全性并实现充分的流动性，这是企业进行现金流量管理的总目的，也是进行现金流量管理研究的意义所在。 本文系统地阐述了现金流量管理理论并对现金流量在企业长期投资决策中的应用做出了分析，论文还针对如何加强我国企业中的现金流量管理提出了对策和建议。 关键词：现金流量；现金流量管理；财务预测；财务决策 Research on theories and applications of Cash flow management Abstract Any business activities of enterprises are began in cash and finished in cash, getting survival and development of enterprises is the blood. Enterprise mobility of capital has gone beyond the profit-making increasingly got attention. Corporate cash flow is smooth on the survival and development of enterprises, which have a significant impact on the poor or any part of the block, we will give enterprises serious economic consequences. An effective cash flow management and analysis system should be able to improve cash flow to enhance profitability, and can by reducing the financial risk to improve their security and to achieve full mobility, it is enterprises of the total cash flow management purposes, and Cash flow management is a significant study. This paper systematically expounded the theory of cash flow and cash flow management in the enterprise for financial forecasting and decision-making, this paper also aimed at strengthening Chinas enterprises in the cash flow management of the measures and recommendations. Keywords：Cash flow； Cash flow management； Financial projections； Financial decision-making 目　　录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc 摘 要 PAGEREF _Toc \h I HYPERLINK \l _Toc Abstract PAGEREF _Toc \h II HYPERLINK \l _Toc 一、绪 论 PAGEREF _Toc \h 1 HYPERLINK \l _Toc （一）研究背景及意义 PAGEREF _Toc \h 1 HYPERLINK \l _Toc （二）国内外研究现状 1 HYPERLINK \l _Toc 1.国外研究现状 1 HYPERLINK \l _Toc 2.国内研究现状 2 HYPERLINK \l _Toc 二、现金流量的理论基础 3 HYPERLINK \l _Toc （一）现金流量的含义 3 HYPERLINK \l _Toc （二）现金流量信息和盈余信息的比较 3 HYPERLINK \l _Toc （三）“现