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在加入WTO的新经济形势下,新华书店财务管理的重心由利润管理向现金流量管理转变势在必然。与传统的财务分析相比,现金流量分析具有较全面的反映企业盈利质量和偿债能力等特点,更能说明企业的综合财务管理能力。新华书店在经营环境改变、竞争加剧的形势下,应加强现金流量的预算管理,用科学手段进行现金流量信息分析,建立适应市场经济要求的财务管理模式,并采取积极对策增加现金流量,保持企业的可持续发展。
Under the new economic situation after joining WTO, the change of the focus of financial management in Xinhua Bookstore from profit management to cash flow management is inevitable. Compared with the traditional financial analysis, cash flow analysis with a more comprehensive reflection of corporate earnings quality and solvency and other characteristics, but also shows the company’s comprehensive financial management capabilities. Xinhua Bookstore in the management environment changes, competition intensified situation, should strengthen the budget management of cash flow, scientific means of cash flow information analysis, the establishment of a market economy to adapt to the requirements of the financial management model and take positive measures to increase cash flow and maintain the business Sustainable development.