摘要:现金流是企业的生存之本，任何企业的生存发展都要依赖于企业的现金流。现金流是决定企业价值创造的关键因素，现金流量可以克服传统利润指标的局限性，以现金流量为核心的财务管理模式更有利于把握企业经营活动及公司价值链的实际运作状况。然而我国的许多企业对于企业现金流管理重视程度不够，而且缺少行之有效的管理方法。企业要想长期稳定发展下去，需要加强其现金流量管理，增强其抗击风险的能力。
本文首先介绍了现金流量的概念、目标以及现金流量管理与企业财务风险和可持续发展的关系。其次对永安药业公司现金流量管理现状，运用结构比率法、比较分析法和比率分析法方法进行结构分析、偿债能力分析和盈利质量分析，剖析现金流量管理存在的问题，同时提出提高现金流量管理水平的对策，以促进企业的健康发展。
关键词 现金流；可持续发展；偿债能力；盈利质量
Abstract:Cash flow is the survival of the enterprise, any enterprise's survival and development depends on the company's cash flow. The cash flow is to determine the key factors of corporate value creation, cash flow can overcome the limitations of traditional profit targets, cash flow for the core financial management mode is more conducive to grasp the actual operation of the business activities and corporate value chain. However, many of our enterprise business cash flow management emphasis on not go far enough, and the lack of effective management methods. In order to long-term and stable development continues, the need to strengthen its cash flow management, and enhance its ability to fight against risk.
This paper first introduces the concept of cash flow, target, and cash flow management and corporate financial risk and sustainable development. Followed by the status of the Yong an Pharmaceutical Company cash flow management, the use of the the structure ratio method, comparative analysis method and ratio analysis methods for structural analysis, solvency analysis and earnings quality analysis, analysis of the existing problems of cash flow management, and at the same time proposed to increase the cash flow management level measures to promote the healthy development of enterprises.
Keywords cash flow sustainable development solvency quality of earnings
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