一、金融危机暴露出的中央企业现金流管理问题现金流是企业运营的血液,资金链的安全直接关乎着企业的生存。如果企业可以用各种盈余管理的手法“粉饰”会计利润的话,经营性现金流的大幅下降将企业在金融危机肆虐下的窘境暴露无遗。据统计显示:中小板上市公司2008年上半年现金流净额大幅减少。268家中小板公司中共有130家公司2008 First, the financial crisis exposed the cash flow management of central enterprises Cash flow is the blood of business operations, capital chain security directly related to the survival of enterprises. If businesses can use a variety of earnings management practices to “whitewash” accounting profits, the sharp drop in operating cash flow exposes businesses to the dilemma of a financial crisis. Statistics show that the net cash flow of listed small and medium-sized listed companies decreased substantially in the first half of 2008. There are 130 companies in 268 small and medium board companies