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现金流转是价值链的基础,价值链管理的最终目的是要实现投入资本的增值,而这种增值要以现金的有效营运为前提。现金流量是投资理财主体按现金收付制所反映的现金流入量、流出量和时间的总称。现金流量评价的标准是实现盈利性与流动性的统一,现金流量是贯穿于现代投资管理的一条红线。充分认识和把握投资理财中客观存在的模糊性问题,有助于科学、全面地评价投资工作的绩效,提高管理效益和效率。
Cash flow is the basis of the value chain. The ultimate goal of value chain management is to realize the added value of the invested capital, which is based on the effective operation of cash. Cash flow is the general term of cash inflow, outflow and time reflected by the cash management system of investment and financing entities. The standard of cash flow evaluation is the unification of profitability and liquidity. Cash flow is a red line running through modern investment management. Fully understanding and grasping the obscure issues existing objectively in investment and financial management helps to scientifically and comprehensively evaluate the performance of investment work and enhance management efficiency and efficiency.