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本文就中小企业现金流管理存在的诸如现金流管理仅是停留在就现金流论现金流的层面上,对现金流的不同阶段缺乏全面认识;对经营活动、投资活动和筹资活动的理解较为片面;有些企业过于看重利润而不重视收益质量等方面问题进行了披露,并提出了相关的解决建议。
In this paper, the cash flow management of SMEs, such as cash flow management exists only in the cash flow on cash flow level, the lack of a comprehensive understanding of the different stages of cash flow; understanding of business activities, investment activities and fund-raising activities are more comprehensive ; Some enterprises have paid too much attention to profits without regard to the quality of revenue and other issues were disclosed and put forward relevant solutions to the proposal.