摘 要近年来，随着我国政策的放宽，企业的注册门槛降低，使得我国每天都有超过一万家新的企业成功注册，而据调查显示，我国中小企业的生命期大多不超过三年。在这适者生存的市场环境下，现金流管理对企业的重要作用逐步显现出来，企业要想在这竞争模式下屹立不倒，必须对自身的现金流进行更加严格的把控。因此，企业必须在追求高额利润的同时重视现金流的管理，通过建立和实施合理的现金流管理制度便是使企业从激烈的竞争环境中脱颖而出的重要法宝。基于此，本文将中小制造型企业顺威公司作为研讨对象，通过细致地钻研与现金流管理相关的理论知识，对公司的三项基本活动现状进行深入分析，从中发现公司在现金流管理方面的不足之处，主要包括现金流结构不合理、经营质量差、用工成本占比高等五个大问题，对此提出了相应的完善策略，如调整现金流结构、提高经营质量、减少用工成本等，为顺威公司在现金流管理上提供帮助和指导，提高公司的竞争能力。关键词：制造型企业 现金流管理 现金流结构Abstract In recent years, with the relaxation of China's policies and the reduction of the registration threshold of enterprises, more than 10000 new enterprises are successfully registered every day in China. According to surveys, most of China's SMEs have a life span of less than three years. In the market environment of the survival of the fittest, the important role of cash flow management for enterprises has gradually emerged. If enterprises want to survive in this competition mode, they must control their own cash flow more strictly. Therefore, enterprises must attach importance to cash flow management while pursuing high profits. Establishing and implementing a reasonable cash flow management system is an important magic weapon that makes enterprises stand out from the fierce competition environment. Based on this, this article takes the small and medium-sized manufacturing enterprise Sunway Company as the object of discussion. Through careful study of the theoretical knowledge related to cash...
