中小企业现金流量管理存在的问题及对策.doc

摘要：目前我国多数中小企业并未把现金流管理作为有价值的利润源泉加以利用，不够重视现金流管理，从而导致资金运作困难，陷入财务困境。因此，作为中小企业管理者，必须深刻认识到“现金为王”的道理，从财务战略的高度制定企业现金流战略，正确将公司的有限责任资源与公司发展战略相匹配，实现企业价值最大化。同时，现金流管理并非一个单纯财务操作层面的活动，而是要从战术上高度重视，了解企业现金流动的过程，掌握企业生产经营和财务的真实状况，并通过对现金流量表的分析发现企业经营过程中存在的问题，以正确制定企业战略。

关键词：中小企业；现金流管理；战略；战术

Abstract: Products flow, cash flow and information source are three important ways in the management of enterprise. Nowadays, most of the enterprises in our country cannot make full use of the management of cash flow as a valuable profit source. Being a manager of small and middle-sized enterprise, he must be conscious of the profound principle “Cash is first" when conducting management of cash flow. He should make a cash flow strategy for his enterprise by standing on a height of financial strategy, in order to make the limited source match with development strategy and maximize the value of enterprise. Only when the manager master cash flow in tactics as a kind of necessary technique can he understand the procedure of cash flow, know the actual status of production, management and finance; so that he can make a correct strategy for his enterprise by means of analyzing cash flow table and picking out the problems during the management.

Key words: Small and Middle Enterprise  Cash flow management  Strategy  Tactics

　　中小企业是我国国民经济的重要组成部分，对我国经济持续增长和社会发展起着举足轻重的促进作用。而多年来，资金流转不畅、现金短缺、现金管理不善是我国中小企业发展过程中的一个制约瓶颈。这实际上是企业的现金支付能力弱的表现，它同现金流量有着密切联系。企业当期的现金流入量如果小于现金支出量，势必会造成企业的资金短缺。对于这一问题，当然有些企业有投入资金少的缘故。但是，如果企业缺乏理财能力，在资金的使用上无度，即使投入再多的资金也无济于事。因此，现金流量管理对于中小企业的发展是至关重要的。