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在对《企业会计准则》进行修改后,现金流量表概念被重新总结,同时明确地提出了编写的要求,进而使得现金流量表在企业财务管理工作中的作用越来越明显。当下,企业在新经济背景下正面临着激烈的市场竞争,因此,为了进一步促进企业的发展就应确保财务工作的正常开展。目前阶段,现金管理在企业财务管理中的地位逐渐上升,并突出了其自身的核心地位。文章对现金流量的管理措施进行了分析,并阐述了其在企业财务管理中的重要作用,为企业财务管理工作的开展提供一些有价值的依据。
After the revision of “Accounting Standards for Business Enterprises”, the concept of cash flow statement has been re-summarized, and the written requirements have been clearly put forward. As a result, the role of cash flow statement in corporate financial management becomes more and more obvious. At present, enterprises are facing fierce market competition under the background of new economy. Therefore, in order to further promote the development of enterprises, the normal work of finance should be ensured. At present, the status of cash management in the financial management of enterprises gradually rises and highlights its own core status. This paper analyzes the management measures of cash flow and expounds its important role in the financial management of enterprises, and provides some valuable evidences for the development of the financial management of enterprises.