摘要中国市场经济体制改革随着研究的深化不断深入，各行业间企业的竞争压力也持续增长，现金流量是否畅通，将直接关系到企业的发展空间，对企业的现金流量进行分析研究是非常关键的。对企业现金流量的研究是企业财务管理最基本的工作，在现代化的企业管理中发挥着愈来愈突出的作用。因此，企业加强现金流量管理，有利于改善公司得财务状况，能够及时有效完成现金流量预测与分析，可保障企业拥有充足的、且高质量的现金流量，以此提高企业盈利能力。企业更为优质，也将带动未来的中国经济发展更为顺利。本文从现金流量分析的角度阐述了柳州两面针股份有限公司发展过程中现金流量管理存在的主要问题，并探讨了带动企业可持续发展的方法的策略。对企业的现金流量进行科学有效的分析，能够随时对企业的现金流动现象进行观察和分析，找出企业在经营过程中存在的不足，及时解决，规避公司未来的经营风险。两面针公司提高精细化管理水平，能积极促进公司整体决策水平的提高与运营安全的提升。通过本篇论文的研究撰写，发现柳州两面针股份有限公司缺乏对企业管理中现金流量的分析，从企业的真实情况出发，就两面针公司存在的问题提出了相应的对策，以期望能通过这种方法解决问题。关键词：现金流量趋势分析结构分析企业管理ABSTRACTWiththedeepeningofresearchonthereformofChina’smarketeconomysystem,thepressureofcompetitionamongenterprisesinvariousindustrieshasalsocontinuedtoincrease.Whetherthecashflowisunblockedwilldirectlyaffectthedevelopmentspaceoftheenterprise.Itiscriticaltoanalyzeandstudythecashflowofenterprises..Thestudyofcorporatecashflowisthemostbasictaskofcorporatefinancialmanagement,anditplaysanincreasinglyprominentroleinmoderncorporatemanagement.Therefore,thestrengtheningofcashflowmanagementbyIenterprisesisconducivetoimprovingthecompany'sfinancialstatus.Itcancompletecashflowforecastingandanalysisinatimelyandeffectivemanner,andcanensurethatthecompanyhassufficientandhigh-qualitycashflowtoimprovecorporateprofitability.Higher-qualityenterpriseswillalsodriveChina'seconomicdevelopmentinthefuturemoresmoothly.Fromtheperspectiveofcashflowanalysis,thispaperexpoundsthemainproblemsinthecashflowmanagementofLiuzhouLiangmianzhenCo.,Ltd.duringthedevelopmentprocess,anddiscussesthemethodsandstrategiestodrivethesustainabledevelopmentoftheenterprise.Ascientificandeffectiveanalysisofthecompany’scashflowisabletoobserveandanalyzethecompany’scashflowphenomenonatanytime,findouttheshortcomingsofthecompanyinthebusinessprocess,solveitintime,andavoidthecompany’sfutureoperatingrisks.TheimprovementofLMZ'srefinedmanagementlevelcanactivelypromotetheimprovementofthecompany'soveralldecision-makinglevelandtheimprovementofoperationalsafety.Throughtheresearchandwritingofthispaper,itisfoundthatLiuzhouLiangmianzhenCo.,Ltd.lackstheanalysisofcashflowincorporatemanagement.Startingfromtherealsituationoftheenterprise,itputsforwardcorrespondingcountermeasuresontheproblemsofLiangmianzhenCompany,hopingtopassthisWaystosolvetheproblem.Keywords:CashflowTrendanalysisStructuralanalysisEnterprisemanagement目录1引言...............................11.1选题背景及意义.........................................................11.2国内外研究现状.........................................................11.2.1国内研究现状.......................................................11.2.2国外研究现状.......................................................21.3论文框架...............................................................31.4论文结论...............................................................32现金流量分析的理论基础............
