光塑机械公司现金流管理的研究

发布时间：2018-03-07 07:12

本文选题：现金流　切入点：光塑机械公司　出处：《华东理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：现金流是一个很非常先进的理念,它对于大部分企业的成功和失败都有着一定的影响。众多的研究表明,国内外企业的倒闭主要归因于现金流的管理不当造成企业的资金链断裂,如巨人集团、联合航空和安然等大公司破产倒闭事件的发生,纵然其产品或服务质量或出现问题,但最主要的是其现金流的管理不善,引起现金流断裂,最终导致公司的财务危机而倒闭。因此,作为中小企业的决策者,要深刻认识到现金流管理对企业的重要性,它的好坏可以促进也可以制约企业的发展,要管理好企业的现金流就要求决策者不只是做到一个单纯财务层面的管理,而是要了解企业现金流转的过程,掌握企业经营活动的真实状况,通过对现金流量表的分析来发现企业经营过程中所存在的问题,并制定正确的企业战略来解决问题,从而实现企业的持续发展。本文通过对光塑机械公司现金流的分析,来研究和探讨该公司在管理上,尤其是在内部控制管理上的问题,找出解决办法,希望让公司走出发展的瓶颈,实现自己的发展目标。
[Abstract]:Cash flow is a very advanced idea, it has a certain impact on the success and failure of most enterprises. The failure of enterprises at home and abroad is mainly attributed to the mismanagement of cash flow, which results in the breakage of the capital chain of enterprises, such as giant group, United Airlines and Enron, even though the quality of their products or services or problems occur. But the most important thing is the mismanagement of cash flow, which leads to the breakage of cash flow, and finally leads to the financial crisis of the company. Therefore, as the decision-maker of small and medium-sized enterprises, we should realize the importance of cash flow management to the enterprise. Its good or bad can promote or restrict the development of the enterprise. To manage the cash flow of the enterprise well, the decision maker is required not only to manage the financial level, but also to understand the process of the cash flow of the enterprise. By analyzing the cash flow statement, we can find out the problems existing in the process of enterprise management, and formulate the correct enterprise strategy to solve the problem, so as to realize the sustainable development of the enterprise. Through the analysis of cash flow of photoplastic machinery company, this paper studies and discusses the problems in the management of the company, especially in the internal control management, and finds out the solution, hoping to let the company out of the bottleneck of development. Realize one's own development goals.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.71;F426.4

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