财务管理专业-广州珠江实业开发公司现金流量管理问题及对策VIP专享

摘 要随着经济发展不断变化，,对企业而言更好地运用资金很重要。企业的长久存在和繁荣离不开现金流，企业的长期经营和稳健发展主要是依靠丰富的现金流。良好的现金流量对企业的影响是不可估量的，对资金需求非常大的房地产企业，这种情况更明显。实际上房地产企业对现金流依附性非常强，假如无法维持企业的现金流畅，易造成资金不足现象，也会由于扩张过度导致房地产项目积压大和资金短缺。房地产企业的发展与现金流管理两者之间紧密相连，那就很有需要对房地产企业的现金流管理去进行剖析。本文将现金流管理理论和房地产企业现金流管理实际情况联系起来分析，先浅易叙述了现金流管理的相干理论，接着从珠江实业公司的管理现状开始，并同时对珠江实业的经营活动、投资活动、筹资活动、能力指标等内容进行具体的数据分析，找到其在现金流管理存在四个问题，分别是项目周期长存货积压多、筹资活动所占比重大、现金流偿债能力较弱、获取现金能力不足，接着再结合问题针对性地提出相应的改进对策，比如盘活存量项目加大去库存力度、根据经营活动需要合理预测资金需求量、利用适当销售折扣加快企业销售回款、通过间接融资拓宽渠道。良好的现金流管理是企业经营发展的关键，能够使企业更好地繁荣发展。关键词：现金流量管理 房地产企业 珠江实业 AbstractAs economic development continues to change, it is important for companies to make better use of funds. The long-term existence and prosperity of an enterprise are inseparable from cash flow. The long-term operation and steady development of an enterprise mainly rely on abundant cash flow. The impact of good cash flow on the enterprise is inestimable, and this situation is even more obvious for real estate companies with very large capital needs. For real estate enterprises with very strong cash flow dependence, if they can not maintain the smooth flow of cash, it is easy to cause a shortage of funds, or due to excessive expansion of real estate projects backlog and cash flow broken chain. The development of real estate companies and cash flow management are closely connected, so it i...