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新《企业会计准则》提出了现金流量表的定义,并提出其编制的各项规定,奠定了现金流量表在企业财务管理中的重要地位。现代企业面临的市场竞争越来越激烈,财务管理越来越重要,而现金管理是企业财务管理的核心,其核心地位逐渐凸显出来。本文详细探讨企业现金流量管理存在的问题,并指出现金流量管理在企业财务管理中的地位,提出几点加强企业现金管理的措施。
The new “Accounting Standards for Business Enterprises” put forward the definition of cash flow statement and put forward the various provisions of its preparation, which laid the important position of cash flow statement in the enterprise financial management. The market competition that the modern enterprise faces is more and more fierce, the financial management is more and more important, but the cash management is the core of the enterprise financial management, and its core status gradually highlights. This paper discusses in detail the existing problems of cash flow management in enterprises and points out the status of cash flow management in the financial management of enterprises and puts forward some measures to strengthen the cash management of the enterprises.