I题目：新冠肺炎疫情对大理市下关镇旅游行业经营活动现金流量影响要企业现金流量的重要组成部分有经营活动现金流量，经营活动现金流量反应的是企业在正常经营活动过程中所产生的现金流量，并且为企业的正常运转提供了资金上的支持。2020年春节期间，新型冠状病毒肺炎疫情向全国迅速蔓延，给中国经济运行带来了巨大的影响，市场需求量的急剧下降，对企业的生产、贸易、运转都带来了巨大的冲击，很多中小企业因为现金流的周转调度问题而面临破产，中小企业是现代化经济建设的中坚力量，也是我国经济的重要力量，新冠肺炎对中小企业的影响巨大。因此本文对大理市下关镇旅游行业在疫情前后企业经营活动现金流的情况和疫情期间大理市旅游业经营活动现金流理存在的问题进行研究，从而对大理市旅游行业经营活动现金流问题提出改进建议。通过分析疫情对企业经营活动现金流的影响，对企业如何保证现金流充足提出建议和意见，期望能够对中小企业的未来发展有借鉴意义。关键词：经营活动现金流；新冠肺炎疫情；现金流管理IIIAbstractCashflowfrombusinessactivitiesisanimportantpartofenterprisecashflow.Itreflectsthecashflowgeneratedinthenormaloperationofanenterpriseandprovidesfinancialsupportforthenormaloperationoftheenterprise.COVIDduringtheSpringFestival,2020-19outbreakquicklyspreadtothewholecountry,totheChineseeconomyhasbroughtthehugeimpact,thesharpdeclineinmarketdemand,toenterprise'sproduction,trade,andworkhasbroughtthehugeimpact,becausealotofsmallandmediumenterprisescashflowcycleschedulingproblemandfacingbankruptcy,thesmallandmedium-sizedenterprisesarethebackboneofthemoderneconomicdevelopment,isalsoanimportantforceinoureconomy,COVID-19hashadahugeimpactonsmallandmedium-sizedenterprises,Therefore,thispaperstudiestheimpactofcateringindustryonthecashflowofbusinessactivitiesinXiaguanTownofDaliCityduringtheepidemicperiodandhowtoensuresufficientcashflowduringtheepidemicperiod.Throughtheanalysisoftheimpactoftheepidemiconthecashflowofenterprises'businessactivities,Suggestionsandopinionsareputforwardonhowtoensurethesufficientcashflowofenterprises,andsolutionsareproposed.KeyWords:Cashflowfromoperations;TheCOVID-19outbreak;CashflowmanagementIIIII目录摘要...................................................................IAbstract................................................................II绪论...................................................................1第1章相关理论概述.....................................................41.1经营活动现金流的理论..............................................41.1.1经营活动现金流的概念.......................................41.1.2经营活动现金流对企业的作用.................................41.2新冠肺炎疫情概述.................................................5第2章新冠肺炎疫情对大理市下关镇旅游行业经营活动现金流影响.............72.1地理位置和行业简介..............................................72.2疫情前后经营活动现金流状况......................................72.2.1疫情前经营活动现金流状况...................................72.2.2疫情后经营活动现金流状况...................................9第3章疫情期间大理市下关镇旅游业经营活动现金流理存在的问题............113.1经营活动现金流日常管理不到位...................................123.2缺乏健全的经营活动现金流量预算管理制度.........................133.3经营活动现金流风险管理意识不足.................................13第4章对大理市下关镇旅游行业经营活动现金流问题的改进建议..............154.1重视经营活动现金流日常管理.....................................154.2完善经营活动现金流预算管理制度......
