摘要资金是一个公司赖以生存与发展的核心，是保证公司顺利运转的重要基础，但如果公司在的过程中只重视盈利能力，而忽视了对资金的管理，则将会造成公司无法顺利运转。而资金流管理是保证公司顺利运转的关键因素，企业现金流量管理能力的高低会直接关系公司经营的顶峰还是谷底。所以，提升企业现金流量管理能力，是提升企业核心竞争力的必由之路，因此企业管理者必须重视对现金流量的管理。企业如何管好现金流量管理的问题也被广泛重视。但作为中国主要工业基础之一的服饰零售产业，目前正在面临着诸多困难与问题。近年来，由于国内品牌服装销售额的大幅下滑，大量外国服饰品牌冲击了美国市场，导致对国内服装公司的市场争夺十分惨烈。于是，分析服装公司的现金流量管理就显得尤为重要了。本章以森马服装为例，在对该公司流动资金及经营状况分析研究的基础上提出了存在的不足，并根据实际情况给出了相对应的改进方法。关键字：资金;现金流量管理;服饰企业;森马服饰ABSTRACTCapitalarethecoreofacompany'ssurvivalanddevelopment,andanimportantfoundationforensuringitssmoothoperation.However,ifacompanyonlyfocusesonprofitabilityandneglectsthemanagementoffundsintheprocess,itwillcausethecompanytobeunabletooperatesmoothly.Andfundflowmanagementisakeyfactortoensurethesmoothoperationofacompany,andthelevelofacompany'scashflowmanagementabilitywilldirectlyaffectthepeakorbottomofthecompany'soperation.Therefore,improvingthecashflowmanagementabilityofenterprisesistheonlywaytoenhancetheircorecompetitiveness,andthereforeenterprisemanagersmustattachimportancetothemanagementofcashflow.Theissueofhowtomanagecashflowmanagementinenterpriseshasalsobeenwidelyvalued.However,asoneofthemainindustrialfoundationsinChina,theclothingretailindustryiscurrentlyfacingmanydifficultiesandproblems.Inrecentyears,duetothesignificantdeclineinsalesofdomesticclothingbrands,alargenumberofforeignclothingbrandshaveimpactedtheUSmarket,leadingtofiercemarketcompetitionfordomesticclothingcompanies.Therefore,analyzingthecashflowmanagementofclothingcompaniesbecomesparticularlyimportant.ThischaptertakesSenmaClothingasanexample,andbasedontheanalysisandresearchofthecompany'sworkingcapitalandoperatingconditions,pointsouttheexistingshortcomings,andprovidescorrespondingimprovementmethodsaccordingtotheactualsituation.Keywords:Capital;CashFlowManagement;ClothingEnterprise;SemirClothing目录第1章前言......................................................1第2章现金流量管理的概述........................................12.1现金与现金流量...........................................12.1.1现金和现金流量的概念...............................12.1.2现金流量的作用.....................................12.2现金流量管理的基本内容...................................22.2.1经营活动现金流量管理...............................22.2.2投资活动现金流量管理...............................22.2.3筹资活动现金流量管理...............................2第3章森马服饰现金流量表分析....................................33.1森马服饰基本情况.........................................33.2森马服饰现金流量现状分析.................................33.2.1经营活动现金流量现状分析...........................33.2.2投资活动现金流量现状分析...........................63.2.3筹资活动现金流量现状分析...........................7第4章森马服饰现金流量存在的问题................................84.1净现金流量表现不佳.......................................84.2货币资金持有比率偏低.....................................84.3应收账款管理不善.........................................94....
