摘 要在企业的财务管理中,现金流量流动于企业经营活动的过程中,提升企业现金流管理水平,增强现金的利用率,为企业创造更高的价值,有利于提高企业的实力。通过分析一普实业公司现金流量结构和现金流量收益结构，发现公司现金流量管理存在着营运资金短缺，现金流入流出中投资活动占比少，存货积压严重现金流量管理意识淡薄及管理制度的不完善等问题，对此公司应加强营运资金的控制，加快现金流周转速度，增加现金流入流出中投资占比，加强存货管理制度，提高现金流量管理意识，建立现金流入流出管理制度。加强现金管理，重视现金流量的分析，做好现金流量预测，注重短期利益与长期利益的分析，使企业可以在竞争环境中健康持续发展。关键词：一普实业 现金流量 管理制度 管理意识AbstractIn the financial management of the enterprise, the cash flow have a thorough knowledge of the course of business operations , raises the level of the enterprise's cash flow management, enhances the utilization of the use of funds, creates higher value for the enterprise, and is conducive to raising the strength of the enterprise. By analyzing the cash flow structure and cash flow income structure of Yipu Industrial Company, it is found that there are working capital shortage, less investment activity in cash flow management, serious inventory backlog, weak cash flow management consciousness and imperfect management system. Strengthen cash management, pay attention to the analysis of cash flow, make a good forecast of cash flow, pay attention to short-term benefit and long-term benefit benefit analysis, so that enterprises can develop healthily and continuously in the competitive environment.Key words: Yipu Industry Cash flow Management system Management awareness 目 录一、引言..........................................................1二、一普实业公司现金流量管理现状..............................1（一）现金流量结构分析..........................................2(二）现金流量收益结构分析...........
