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随着我国市场经济的深入发展,企业的现金流量管理问题作为财务管理的重要内容也得到了越来越多的重视,它不仅能够反映企业的运行状况,而且也影响着企业的有序运行。本文首先剖析了现金流量管理对于企业的重要意义,随后阐述了现金流量与企业财务风险关联性,最后结合我国企业的状况,谈到了目前现金流量管理存在的问题和相应对策。
With the deepening of the market economy in our country, the problem of cash flow management of an enterprise has been paid more and more attention as an important content of financial management. It not only reflects the operation status of an enterprise, but also affects the orderly operation of an enterprise. This paper first analyzes the importance of cash flow management to the enterprise, and then elaborates the relevance between the cash flow and the financial risk of the enterprise. Finally, in connection with the status quo of the Chinese enterprises, the paper discusses the existing problems and corresponding countermeasures in the current cash flow management.