现代企业现金流管理目标的理论及统计分析

研究企业现金流管理理论,首先要解决的一个问题就是要明确企业现金流管理的目标是什么?这是企业现金流管理的方向性问题。本文首先通过理论探讨确定现代企业现金流管理的目标,接着研究小组拟定了调查问卷向企业实际工作者进行了调查,通过调查结论的统计分析验证理论研究确定的目标与实践的符合度。一、现金流管理的创值宗旨传统的现金流管理的目标主要是保障现金在企业经营活动中的流动性,防止现金流断流、防止引发财务危机和造成财务风险,这是基于平衡性管理。今天,我们提出现金流管理的宗旨应该是创造价值,这主要是由资本的本质所决定的,…

The Theoretical and Statistical Analysis of Management Target of Currency Flow of Modern Enterprises

The goal of cash flow management of modern companies is discussed in terms of theory. It is tried to argue from the aspects of the essence of capital, limit of external environment and internal needs of company administration that the goal of cash flow management of modern companies is sustainable value creation. In the second part, we did a research about the ultimate goals and specific ones of cash flow management in the interviewees companies. At last the whole argument of the above theory is proved by the statistic analysis of survey results.