深圳米索力公司现金流量管理问题分析及对策.docVIP

PAGE 摘 要 现金是企业的血液，是保障企业日常轮转的重要资源。在财务管理中，现金流量管理是其重要的一环，它对于企业的日常生产、经营发展有重大意义。对于企业而言，现金流量管理也成为了衡量其公司的财务水平和经营水平的一个指标，所以越来越得到企业的重视。本文以现金流量管理的理论和实际的工作方法对深圳米索力公司的现金流量现状进行分析，依次分析了其在经营活动、筹资活动和投资活动的现金流入流出、偿债能力、流动比率、以及公司盈利现金能力水平等方面的现状。其次，通过分析现状发现了米索力公司目前存在偿债能力低、盈利能力低、公司管理层现金流量意识淡薄等问题，并以此分析了出现这些问题的原因。最后，结合目前现状以及这些问题，提出了适合米索力公司目前状况的对策，主要有完善优化现金流结构、提升偿债能力水平、提升现金盈利能力、健全现金流量管理制度，提升人员意识的对策。 关键词：流动比率 速动比率 现金比率 盈利现金比率 Abstract Cash is the blood of an enterprise, and it is an important resource to ensure the daily rotation of the enterprise. In financial management, cash flow management is an important part of it, and it is of great significance to the daily production and business development of an enterprise. For enterprises, cash flow management has also become an indicator to measure their companys financial level and operating level, so it is getting more and more attention from enterprises. This paper analyzes the cash flow status of Shenzhen Misori Corporation based on the theory and practical working methods of cash flow management, and analyzes its cash inflow and outflow, debt service ability, current ratio, And the status of the companys profitability and cash capacity. Secondly, through analysis of the current situation, we have found that Misoli currently has problems such as low solvency, low profitability, and weak cash flow awareness among the management of the company, and analyzes the reasons for these problems. Finally, in combination with the current status and these issues, the countermeasures that are suitable for the current situation of Misori are proposed, mainly including improving and optimizing the cash flow structure, improving the solvency level, improving cash profitability, improving the cash flow management system, and improving staff awareness Countermeasures. Keywords: Current Ratio Quick Ratio Cash Ratio Profit cash ratio 目 录 一、引言…………………………………………………………………1 二、现金流量管理理论…………………………………………………1 （一）现金流量概念………………………………………………………………