浅议加强我国中小企业现金流管理

摘　　要

企业的持续经营发展靠的不是高利润而是良好充足的现金流，缺少“真金白银”是不少企业的致命伤，所以重视和加强现金流的管理对企业来说意义非凡。企业有了赖以生存的基石——现金流，就可以健康成长，稳步发展，实现企业价值。本文将首先分析现金流对企业的重要意义，进而总结中小企业在现金流管理方面存在的问题，主要有现金流管理意识淡薄；现金流转存在不良融资现象，缺乏现金流量效益观；忽略良性现金流问题，对营运资金控制不力；缺乏健全的现金流量预算管理制度。并进一步提出加强现金流管理的对策，培养现金流管理意识，树立新理念；强化现金预算管理，定期编制现金预算；建立现金流控制制度。只有在不断地发现问题并积极的解决问题的过程中，才能更大空间的提升企业实力。

关键词：现金流；现金流管理；预算管理 
Strengthen cash flow management for SMEs
ABSTRACT

Continued operation and development of enterprises rely on good and enough cash flow but not high-profit, lack of "real money" is fatal to many companies, so emphasize and strengthen the management of the business cash flow is impressive.With the cornerstone of business survival - cash flow, you can make the enterprises develop healthy .Achieve the goal that enterprise value maximize.This article first analyzes the importance of the cash flow to enterprise value, and then sum up the problems about management of SMEs in the cash flow, mainly Consist of poor awareness of cash flow management; Bad financing  Behavior there, the lack of effective outlook about cash flow ; ignore problems of healthy cash flow , poor control on working capital; lack of a sound cash flow budget management system.And further measures to how to strength the manage cash flow, training the awareness about how to manage cash flow, forming a new idea; strengthen the  budget managementof cash,do cash budget preparation regularly; to establish system about how to control cash flow .Only to find the problem and keep a positive problem-solving process, can improve corporate value in more space .

Key words：Cash Flow；Management of Cash Flow；Budget Management

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