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随着我国高新技术企业的快速发展,以数字化产品为主的消费比重逐渐增大。从财务管理角度看,企业面对市场压力要保持生存与发展,必须加强现金流管理。目前我国高新技术企业现金流波动较大,难以预测且风险较高,同时产品研发与升级需要投入大量资金。针对这些问题提出以下建议:高新技术企业应增强现金流管理意识,完善现金预算编制,建立现金流量内部控制系统,提高运营资金管理水平,加强投资与筹资活动现金流量管理。
With the rapid development of high-tech enterprises in our country, the proportion of consumption mainly based on digital products has gradually increased. From the financial management point of view, enterprises face market pressure in order to maintain the survival and development, we must strengthen cash flow management. At present, the cash flow of high-tech enterprises in our country fluctuates greatly, it is difficult to forecast and the risk is high. At the same time, the research and development of products need to invest a lot of money. In view of these problems, the following suggestions should be made: High and new technology enterprises should enhance awareness of cash flow management, improve cash budget preparation, establish internal control system of cash flow, raise operating fund management level and strengthen cash flow management of investment and financing activities.