| 营运资金与现金流量基本原理的初步研究 |
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| 引用本文： | 杨雄胜.营运资金与现金流量基本原理的初步研究[J].南京大学学报(哲学．人文科学．社会科学 ),2000(5). |
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| 作者姓名： | 杨雄胜 |
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| 作者单位： | 南京大学会计系!南京210093 |
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| 摘 要： | 营运资金与现金流量管理是现代财会管理的重要内容。对营运资金与现金流量的关注与人们对企业偿债能力的重视有直接关系。营运资金有净营运资金、总营运资金和营运资本三个概念，它们较准确地揭示了企业偿债能力的规律性。现金流量综合表现了企业对社会资源的支配能力和企业未来的价值，是现代企业偿债能力管理的核心指标。为了提高企业现金流量管理能力，必须从结构、流程、比率三方面对现金流量作出动态分析与控制。
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| 关 键 词： | 营运资金 现金流量 管理控制 |
Initial Studies in the Principles of Working Funds and Cash Flow |
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| YANG Long-sheng.Initial Studies in the Principles of Working Funds and Cash Flow[J].Journal of Nanjing University(Philosophy, Humanities and Social Sciences),2000(5). |
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| Authors: | YANG Long-sheng |
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| Abstract: | Working funds and cash flow management is an important part of modern finance and accounting management. Concern over working funds and cash flow is immediately related to public attention to enterprise liquidity. Working funds include three concepts: net working funds, total working funds and working capital, which can show the pattern of enterprise liquidity accurately. Cash flow is a comprehensive indicator of the ability of an enterprise to control social resources and the enterprise's future value. It is the key index to modern enterprise liquidity. To improve enterprise cash flow management, it is imperative that cash flow be dynamically analyzed and controlled from three perspectives: structure, workflow and ratio. |
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| Keywords: | working funds cash flow management control |
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