企业现金流量管理研究—以西城工贸公司为例.docxVIP

PAGE 11 企业现金流量管理研究——以西城工贸公司为例 摘 要 随着全球经济化的迅猛发展，我国经济体也得以快速的发展，并成为全球第二大经济体。而以中小企业为重要组成部分，其发展过程的好坏不仅关系着我国社会安定和就业水平的高低，而且对我国国民经济构成总体布局有着显著的作用。因此，党和国家对中小企业的经济发展也十分重视并加大对其的管理，以此来保持中小企业的经济发展处于一个平稳上升的势头。作为企业对外披露信息的财务报表中的一部分，现金流量在企业管理过程中起着关键作用。企业想要拥有较好的发展,一定要有稳定有序的现金流,而加强企业的现金流量管理也是一个企业长久发展的决定性因素。本文以西城工贸公司为例，运用案例法、文献资料等具体方法，通过对西城工贸公司现金流现状的深入研究，对如何提高西城工贸公司的现金流量提出了建议；通过研究西城工贸公司存在的具体问题，并针对存在的问题提出了一些可行的建议，希望能对西城工贸公司有一定帮助。 关键词：中小企业；现金流量管理；措施 ABSTRACT With the rapid development of global economics, Chinas economy has also developed rapidly and become the worlds second largest economy. With SMEs as an important component, the development process is not only related to the level of social stability and employment in China, but also plays a significant role in the overall layout of Chinas national economy. Therefore, the party and the state attach great importance to the economic development of small and medium-sized enterprises and increase their management, so as to maintain the steady development of the economic development of small and medium-sized enterprises. As part of the financial statements of companies that disclose information, cash flows play a key role in the business management process. Enterprises want to have better development, we must have a steady and orderly cash flow, and strengthening the companys cash flow management is also a decisive factor for the long-term development of a company. Taking xicheng industry and trade company as an example, this paper uses case method, literature and other specific methods to make suggestions on how to improve the cash flow of xicheng industry and trade company through the in-depth study of the current situation of xicheng industry and trade company The specific problems existing in the trade company, and put forward some feasible suggestions for the existing problems, I hope to have some help to xicheng industry and trade company. Keywords：Small and medium-sized enterprises; Cash flow management; Measures 1前 言 伴随着国家领导人提出