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利润的增加在一定程度上意味着企业价值的增长,在短期内很容易形成一种“欣欣向荣”的美好景象。但是这种景象如果没有现金流入的支持,很容易昙花一现。一旦现金短缺,轻则造成企业生产经营活动陷入困境;重则引发财务危机,导致企业陷入破产清算的境地,直接威胁到企业的生存。所以维持增长也罢,控制风险也罢,现金流量规划是关键的制约因素,成为企业经营管理者关注的重点。
To some extent, the increase in profits means the growth of the enterprise value, and it is easy to form a beautiful scene of “thriving” in the short term. But this scenario without the support of cash inflows, it is easy to short-lived. Once the cash shortage, ranging from the production and operation of enterprises in trouble; heavy lead to financial crisis, leading to the enterprise bankruptcy liquidation of the situation, a direct threat to the survival of enterprises. Therefore, it is worth mentioning that to control the growth or to control the risk, cash flow planning is the key constraint and has become the focus of business managers.