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企业普遍存在资产流动性不足、短期投机行为、现金管理能力欠缺和负债结构不合理等问题,特别是在面临融资环境和经营环境发生巨大变化时更为突出,如果可以较早的得到财务预警,就可以给企业留出一个可以做出防范和补救财务风险等问题的时间,这有利于企业的发展,也有利于国民经济的持续健康的发展。企业加强对现金流的管理,能够为企业财务风险管理实务提供必要的帮助,同时还可以为企业现金流的预警能力和财务困境的界定等情况的研究提供重要依据。
Generally, enterprises have problems such as the lack of liquidity in assets, short-term speculation, lack of cash management capability and irrational structure of liabilities, especially in the face of tremendous changes in financing environment and business environment. If financial early warning can be obtained earlier, It is possible to set aside time for enterprises to make problems such as guarding against and remedying financial risks. This is conducive to the development of enterprises as well as to the sustained and healthy development of the national economy. The strengthening of the management of cash flow for enterprises can provide the necessary help for the enterprise’s financial risk management practice and provide an important basis for the research on the pre-warning capability of enterprises and the definition of financial distress.