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近年来,全球经济一直复苏乏力,主要经济体需求萎缩,宏观经济下行压力加大,大宗商品价格深度下跌,国内钢铁、煤炭等产能过剩问题显现,企业效益大幅下滑,甚至亏损严重,企业流动性风险防控也越来越引起各方重视,企业对现金流量的监控管理也就显得尤为重要。笔者从事煤炭行业财务管理工作多年,结合当前企业面临的经济形势,选取企业现金流量管控这一视角,浅析现金流量监控的意义,提出管控方法及措施,望对企业应对前形势,强化风险风范意识,实现扭亏脱困有所裨益。
In recent years, the global economy has been suffering from sluggish recovery, the shrinking demand in major economies, the downward pressure on macro economy, the deepening in the prices of bulk commodities, the overcapacity in domestic steel and coal industries, the sharp decline in the efficiency of enterprises, and even the serious loss. The liquidity of enterprises Risk prevention and control has also drawn increasing attention from all parties. It is especially important for enterprises to monitor the cash flow management. In the light of the economic situation facing the current enterprises, I select the perspective of cash flow control of enterprises, analyze the significance of cash flow monitoring, and put forward the methods and measures of management and control. I hope that enterprises can deal with the pre-situation and strengthen the risk demeanor Awareness, turning losses into benefits.