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现金是企业的血液,现金流入、流出及净流量直接关乎企业生死存亡。但由于部分企业核心价值观扭曲、管理会计未能充分发挥作用和对现金流的误解等原因,现金流管理还未上升到企业战略高度。笔者针对问题成因,在解析企业发展内在基本要素和理清企业价值提升的基本逻辑后,从优化决策标准和保障企业可持续发展等方面提出了现金流指标的决策应用。(一)战略导向1.解析企业发展的内在基本要素。
Cash is the company’s blood, cash inflows, outflows and net flows directly related to the survival of enterprises. However, due to the distorted core values of some enterprises, the failure of management accounting to fully play its role and the misunderstanding of cash flow, cash flow management has not yet risen to the strategic level of the enterprise. According to the causes of the problem, the author puts forward the application of the cash flow index decision-making in terms of optimizing the decision-making criteria and guaranteeing the sustainable development of enterprises after analyzing the basic elements of enterprise development and clarifying the basic logic of improving the enterprise value. (A) Strategic Direction 1. Analyze the inherent basic elements of enterprise development.