现金流管理作为企业进行财务管理的主要内容,促进现金流量的最大化对实现企业的抽象价值的最大化具有重要的现实意义。但是在不同的行业中的现金流管理会采取不同的管理措施,其中随着高新技术企业的飞速发展,对其现金流进行管理具有重要的现实价值。由于高新企业自身发展的不确定给现金流管理带来的难度,需要研究者的高度重视。 As the main content of financial management, promoting cash flow maximization is of great practical significance to maximize the abstract value of the enterprise. However, cash flow management in different industries will adopt different management measures. Among them, with the rapid development of high-tech enterprises, it is of great realistic value to manage their cash flow. Due to the high-tech enterprise’s own development uncertainty to the cash flow management difficulty, needs the researcher attaches great importance.