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近年来,随着不少曾受众人追捧和媒体大肆渲染的“明星”企业的纷纷倒闭,尤其是2001年安然公司的垮台,标志着以利润为中心的财务管理模式正在走向解体,现金流量作为企业价值的驱动因素,以其超越利润指标的优势开始受到人们的普遍关注,并逐渐成为衡量企业盈利能力和未来成长性的主要标准。随着大型企业集团成为现代企业组织结构中重要的组织形式,企业现金流量的管理控制面临着严峻的挑战。如何对企业集团各级组织的现金流量进行有效管理、保证现金的流动性和持有现金的效益性、维持整个企业集团现金流量的平衡和稳定,是大型企业集团发展壮大的关键。
In recent years, with the collapse of many “star” companies that have been popularly sought after by the audience and hyped by the media, especially the collapse of Enron in 2001, the financial management model centered on profits is showing signs of disintegration and cash As a driving force of enterprise value, traffic has begun to attract the attention of people due to its advantages of exceeding profit targets. It has gradually become the main standard for measuring the profitability and future growth of enterprises. As large enterprise groups become an important organizational form in the modern enterprise organizational structure, the management and control of cash flow of enterprises are facing severe challenges. How to effectively manage the cash flow of the enterprise groups at all levels, ensure the liquidity of the cash and the cash benefits, and maintain the balance and stability of the cash flow of the entire enterprise group are the keys to the growth and development of the large enterprise group.