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现金流量对于企业具有十分重要的作用,现金重要性的观念已经深入人心。随着企业内部和外部经济环境的变化,企业开启了以现金流量为中心的财务管理模式。现金流量俨然是企业价值的基础和源泉,是连接各项管理的纽带,在企业经营管理中的核心地位是无法取代的。在实际中,现金流量管理还存在多方面的问题和风险薄弱环节。本文介绍了企业现金流量管理的必要性,指出了目前现金流量管理中存在的问题,并且提出了提高管理水平和防范风险的有效措施,具有一定的实际意义。
The cash flow has a very important role for the enterprise, and the concept of the importance of cash has been deeply rooted in the hearts of the people. With the changes of the internal and external economic environment, the enterprises have opened the financial management mode centered on cash flow. As the foundation and source of the enterprise value, the cash flow is the link connecting the various management and can not be replaced at the core of the enterprise management. In practice, cash flow management still has many problems and risk weaknesses. This paper introduces the necessity of enterprise cash flow management, points out the existing problems in cash flow management, and puts forward some effective measures to improve the management level and prevent the risks. It has some practical significance.