企业现金流量管理问题研究

【作者】 曲森森；

【导师】 张明燕；

【作者基本信息】 南京理工大学 ， 会计学， 2003， 硕士

【摘要】 现金是企业资本(财富)的一种资产表现，是企业的血液，现金的循环运动是企业生存的基本前提和资本增值实现的关键环节。现金流量是企业经营的晴雨表，企业的生产计划、存货制度、赊销和回款制度等都会从根本上决定企业的财务状况，影响企业的现金流量。在企业的经营管理中，现金流量管理的理念与方法对于企业的生存和发展至关重要。 本文在对现金流量的有关概念、理论进行阐述的基础上，首先运用对比分析的方法，定性分析与定量分析相结合，提出企业经管人员应以现金流量综合分析模型为工具，有效分析企业的现金流量；之后借用管理会计中成本性态分类的思想，并结合现金流量表中对现金流量的分类要求，同时考虑到与企业拟定的现金最佳持有量密切联系，提出建立一个预测未来现金流量的动态模型；最后，结合企业实例，对于如何完善企业现金流量控制的思路和方法提出若干建议措施。更多还原

【Abstract】 Cash, the blood of enterprise, is a kind of manifest of capital or fortune of one enterprise. The circulation of cash is basic precondition of corporation’s exist and key chain for realization of capital increment. Cash flow is rain glass of enterprise’s management. The financial status of corporation is fundamentally determined by some aspects like production plan, system of stock and system of tick and return payment, which also influence the cash flow. Therefore the concept and methods of cash flow management is crucial for survival and development of one enterprise.On the basic of brief introduction of some concerning concept and theory of cash flow, this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow, then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow. Meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control.更多还原