现金是企业的血液,它对于每一个企业都是至关重要,现金是企业赖以生存的基础,更是企业价值创造和价值衡量的基础,是企业财务管理的第一要素。企业的现金流是指现金的流转和流动过程,现金流量反映企业的盈利质量,决定了企业的流动性,决定了企业的价值创造。加快现金循环是企业财务管理的一个重要内容,无论是从战略角度切入企业的现金流管控,还是着眼于营运层面的企业现金周转,抑或是内部控制视角下的企业现金流管理,最终目的都是为企业创造一个风险可控的高效现金周转。企业的现金循环其实与风险循环和价值创造是同步的。下面就企业现金流循环的科学管控从两个层面来阐述,一个层面是基于企业内部的现金周转 Cash is the blood of an enterprise. It is crucial to every enterprise. Cash is the foundation on which an enterprise relies for its survival. It is also the basis for the creation of an enterprise value and the measurement of its value. It is the first element of its financial management. The cash flow of an enterprise refers to the flow and flow of cash. The cash flow reflects the profitability of the enterprise, determines the liquidity of the enterprise, and determines the value creation of the enterprise. Speed ​​up the cash cycle is an important part of corporate financial management, whether from a strategic point of view of the enterprise’s cash flow control, or focus on operational-level corporate cash flow, or internal control from the perspective of corporate cash flow management, the ultimate goal is Create a risk-controlled and efficient cash flow for the business. In fact, the cash cycle of enterprises and risk cycle and value creation are synchronized. The following scientific control of the cash flow of the enterprise from two levels to elaborate, one level is based on cash flow within the enterprise