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现金流量是财务管理中一项基础而重要的工作。在企业的运营管理中,利润是备受关注的指标。现金流量是企业最真实状况的根本反映,其相对于利润而言,现金流量更能反映企业的债务偿还能力。本文以企业经营活动的现金流量研究为主线,结合财务数据从根源上探究造成现金流量问题的原因,阐述了控制现金流量行之有效的措施.
Cash flow is a fundamental and important part of financial management. In the operation and management of enterprises, profit is a closely watched indicator. The cash flow is the fundamental reflection of the real situation of the enterprise. Compared with the profit, the cash flow better reflects the debt repayment ability of the enterprise. Based on the research of cash flow of business activities, this paper explores the causes of cash flow problems from the root causes and expounds the effective measures to control cash flow.