现金流在企业经营中的作用及其管理

范文编号:KJ172  字数:12209,页数:18

摘    要

 现金流不畅通，资金紧张是绝大多数中国企业的现实困境。在投资和经营决策中，如何高效地使用企业来之不易的资金和管理现金流资源，是中国企业管理中最常遇到而找不到解决之道的课题。
 企业需要不断融入资金。资金短缺可能造成生产停顿或项目流产，做好对现金流的预测和把握将能打破管理瓶颈，支撑企业作出更有效率的战略管理。尽管很多做大了的企业，个个因资金链断裂而破产，但我们的企业仍然没有从最基本的管理原则中汲取教训，缺乏对现金流管理的基本常识，不能从自身管理的角度看待现金流的问题。
 企业如何降低现金流风险？如何应对现金流危机？如何保持良性的现金流？这些，都应引起企业管理者的高度重视。
 在对诸多知名企业的调研分析基础上，本文通过若干案例深入浅出的剖析了现金流管理失败的原因，提出了如何避免现金流危机，以及如何精明管理现金流。
 本文的创新之处在于，在观点论述中结合自己工作中接触的案例和在学习中总结的财务知识，将二者有机结合在一起，既使文章翔实生动，又让自己的知识水平在文档范文的编写过程中得到进一步升华。
  
关键字：现金流  资金链  管理瓶颈  战略管理  降低风险

Abstract

 The cash flow not unimpeded, the funds strain is a great majority the realistic predicament of the Chinese business enterprise. In the investment with the management the decision, how use a business enterprise to come to its not easy funds and the management cash to flow a resources efficiently, is often meet but can not find a solution most in the Chinese business enterprise management of topic.
 The business enterprise needs to integrate a funds continuously. The funds is missing and may result in to produce the deadlock or item to have a miscarriage, working well the estimate and confidence that flows to the cash can break the management bottleneck, prop up a business enterprise to make a more efficient strategic management. Though a lot of business enterprises that did greatly, each bankrupt because the funds chain split, our business enterprise still has no to draw to take precept from the most basic management principle, lacking the basic common sense to flow the management to cash, can't manage from the oneself of the angle treats the problem that the cash flow.
 How does the business enterprise lower cash to flow risk? How should flow a crisis to the cash? How keep positive cash to flow? These, should cause the governor's high value of business enterprise.
 At to the investigation of many well-known business enterprises analytical foundation up, this text passes some case examples reason that analyzed cash to flow the management failure easily understoodly, put forward how avoid cash flowing a crisis, and how the hardhead manage cash to flow.
 Textual and creative of be placed in, finance knowledge combined the contiguous case example in the own work to tally up with at in the study in the standpoint the treatise, is organic twos to combine together, since make article thoroughly and vivid, and then let the own knowledge level get to sublimate further in the graduation thesis write the process.
 
Keywords:  cash flow   cash chain   management bottleneck 
 strategical management   reduce risk

目      录

 引  言  ..............................................................1
 一、概述现金流的作用..................................................1
 二、企业现金流危机的原因及分析总结....................................2
 （一） 只管抓机遇忽视现金流............................................2
 （二） 市场突变陷入资金危机............................................3
 （三） 陷入投资热浪中的资金困境........................................4
 三、企业如何避免困境增加现金流........................................5
 （一）如何及时收回应收帐款.............................................5
 （二）合理拖欠是企业保有现金的方法.....................................6
 （三）不要忽略良好的银企关系...........................................7
 （四）清库查库、处理积压和闲置物料是增加现金流的方法...................7
 四、企业如何精明管理现金流............................................8
 （一）从调整观念入手...................................................8
 （二）预算比不可少.....................................................8
 （三）特别关注现金帐...................................................9
 （四）报表制度要完整...................................................9
 （五）即时跟踪流动资本.................................................9
 （六）各部门联手运作...................................................10
 （七）管好应收应付款...................................................10
 （八）避免不良融资行为.................................................11
 （九）准备现金应急计划.................................................11
 五、“现金流”的启示..................................................11
 参考文献..............................................................13
 致    谢..............................................................14

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