摘要现金是企业资本的一种资产表现，是企业的血液，现金的循环运动是企业生存的基本前提和资本增值实现的关键环节。在企业的经营管理中，现金流量管理的理念与方法对于企业的生存和发展至关重要。企业一旦没有充足的现金，可能陷入窘境、无法实现价值的最大化，情况严重的话，还可能导致企业无法正常运转，不能支付到期债务而被迫清算。本文对三益公司现金流量管理的现状进行了深入分析，指出了现金管理中存在的问题，并提出了相应的对策建议，希望对企业有一定的借鉴意义。【关键词】现金流量现金流量分析现金流量管理IIIAbstractCashisanassetoftheenterprisecapitalperformanceistheblood,andthemovementofcashincirculationisthekeylinktothebasicpremiseoftheenterprisestosurviveandtoachievecapitalappreciation.Inenterprisemanagement,cashflowmanagementconceptsandmethodsisessentialforthesurvivalanddevelopment.Oncesufficientcashmaybeputonthespot,unabletorealizethemaximumvalue,themostseverecases,mayalsoleadtobusinesscannotfunctionproperly,cannotpaythedebtsduetoforcedliquidation.ThestatusoftheSamickcompany'scashflowmanagement,in-depthanalysis,pointedouttheproblemsinthecashmanagement,andthecorrespondingcountermeasuresandsuggestions,andhopethattheenterprisehassomereference.KeywordsCashFlowCashFlowAnalysisCashFlowmanagementIII目录摘要.........................................................................................................IAbstract...................................................................................................................II第1章绪论....................................................................................11.1选题背景....................................................................................11.2国内外研究现状...............................................................11.2.1国外研究现状...............................................................11.2.2国内研究现状...............................................................21.3研究意义及方法...............................................................31.3.1研究意义.............................................................................31.3.2研究方法.............................................................................4第2章现金流量管理的理论基础............................52.1现金流量的概念和分类..........................................52.1.1现金流量的概念........................................................52.1.2现金流量的分类........................................................52.2现金流量管理的内涵.................................................6第3章鸡西三益煤机销售有限公司现金流量分析................................................................................................................83.1公司概况....................................................................................83.2三益公司现金流量管理现状分析..............83.2.1现金流量结构分析.................................................83.2.2公司现金流量收益能力分析.................133.2.3企业偿债能力比率分析...............................15第4章三益公司现金流量管理存在的问题及成因............................................................................................................164.1筹资活动现金流量不足......................................164.1.1筹资结构失衡...........................................................164.1.2筹资渠道单一...........................................................174.2经营活动现金存量...
