現金流在企業經營中的作用及其管理

論文編號:KJ172  字數:12209,頁數:18

摘    要

 現金流不暢通，資金緊張是絕大多數中國企業的現實困境。在投資和經營決策中，如何高效地使用企業來之不易的資金和管理現金流資源，是中國企業管理中最常遇到而找不到解決之道的課題。
 企業需要不斷融入資金。資金短缺可能造成生產停頓或項目流產，做好對現金流的預測和把握將能打破管理瓶頸，支撐企業作出更有效率的戰略管理。盡管很多做大了的企業，個個因資金鏈斷裂而破產，但我們的企業仍然沒有從最基本的管理原則中汲取教訓，缺乏對現金流管理的基本常識，不能從自身管理的角度看待現金流的問題。
 企業如何降低現金流風險？如何應對現金流危機？如何保持良性的現金流？這些，都應引起企業管理者的高度重視。
 在對諸多知名企業的調研分析基礎上，本文通過若干案例深入淺出的剖析了現金流管理失敗的原因，提出了如何避免現金流危機，以及如何精明管理現金流。
 本文的創新之處在于，在觀點論述中結合自己工作中接觸的案例和在學習中總結的財務知識，將二者有機結合在一起，既使文章翔實生動，又讓自己的知識水平在畢業論文的編寫過程中得到進一步升華。
  
關鍵字：現金流  資金鏈  管理瓶頸  戰略管理  降低風險

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      錄

 引  言  ..............................................................1
 一、概述現金流的作用..................................................1
 二、企業現金流危機的原因及分析總結....................................2
 （一） 只管抓機遇忽視現金流............................................2
 （二） 市場突變陷入資金危機............................................3
 （三） 陷入投資熱浪中的資金困境........................................4
 三、企業如何避免困境增加現金流........................................5
 （一）如何及時收回應收帳款.............................................5
 （二）合理拖欠是企業保有現金的方法.....................................6
 （三）不要忽略良好的銀企關系...........................................7
 （四）清庫查庫、處理積壓和閑置物料是增加現金流的方法...................7
 四、企業如何精明管理現金流............................................8
 （一）從調整觀念入手...................................................8
 （二）預算比不可少.....................................................8
 （三）特別關注現金帳...................................................9
 （四）報表制度要完整...................................................9
 （五）即時跟蹤流動資本.................................................9
 （六）各部門聯手運作...................................................10
 （七）管好應收應付款...................................................10
 （八）避免不良融資行為.................................................11
 （九）準備現金應急計劃.................................................11
 五、“現金流”的啟示..................................................11
 參考文獻..............................................................13
 致    謝..............................................................14