摘要:在全球经济一体化高度发展背景下，企业间竞争日趋激烈，在日常经营活动中伴随着风险隐患。要想维持一个企业的可持续发展，必须加强企业各项资源有效配置利用，优化内部管理机制。本文在以往研究文献基础之上，介绍了现金流量的内涵、现金流量与净利润差异以及现金流量管理的内涵、原则、目标，以南通汇鑫钢绳有限公司为例，对该企业所处的发展阶段、现金流量结构、现金流量主要财务指标进行深入剖析，同时引入同行业同规模福建三钢闽光企业与之比较。分析发现，南通汇鑫钢绳有限公司经营状况趋于稳定，但利润收现能力仍需提高，应收账款大量未收回资金回笼状况较差，现金偿债能力也较为薄弱，存在一定风险。由此提出了相应的对策，该企业应加强应收账款的控制和回收，同时增强企业偿还债务能力。
关键词 现金流量管理；财务指标；现金流量结构
Abstract:Under the background of highly developed global economy,the competition between enterprises are increasingly fierce,along with potential risks in daily business activities.To maintain the sustainable development of an enterprise,we must strengthen the efficient allocation of resources utilization and optimize the internal management mechanism.On the based of the previous research literature,this paper introduces the connotation of cash flow,the difference between cash flow and net profit and the connotation,the principle,the goals of the cash flow management.For the example of NanTong huixin steel rope co.,LTD,we analyze the life cycle,the structure of cash flow,the main cash flow financial indicators about the enterprise.At the same time,we introduced FuJian sangang minguang enterprise with the same industry scale to compare with NanTong huixin steel rope co.,LTD.Analysis found that NanTong huixin steel rope co.,LTD operating stability,but the profit ability still needs to be improved.Also the status of the account receivable existence liquidity problems,cash debt paying ability is poor,there is a certain risk.So we put forward the corresponding improvement measures,the enterprise should strength the accounts receivable control and strengthen the debt paying ability.
Keywords cash flow management financial indicators cash flow structure
