我国中小企业现金流管理的问题及对策.doc

我国中小企业现金管理的问题及对策 摘 要 中小企业是我国市场经济中的重要组成部分，对我国经济发展具有举足轻重的作用。现金流管理是否合理对我国中小企业生存及健康发展起着至关重要的作用，在市场经济中，现金流充当着企业的血液，中小企业的现金管理能力不仅影响到企业的偿债能力，而且也影响到企业的可持续发展。因此，找出我国中小企业在经济运行中现金流管理中的问题和对策就显得尤为重要。 关键词：中小企业，现金流，现金管理 1 Problems and Countermeasures of cash management of medium-sized and small enterprises in China Abstract ：SMEs are important fact of market economy, which play an significant role of our economic development. cash flow is to guarantee our existence and normal development of medium and small-sized enterprises. there is cash flow which is guarantee normal operation of enterprise blood. management of cash flow of medium and small-sized enterprises has imperative effect on debt paying ability and sustainable development of medium and small-sized enterprises .so to find out problems and countermeasure in the management of cash flow is one of the most important goals. Keywords: Medium and small-sized enterprises (SMEs); Cash flow； Management of cash flow 2 目录 第1章，前言 ....................................................................................................... 5 1.1现金管理的背景及意义 ................................................................................. 5 1.2国外研究现状 ............................................................................................... 5 1.3国内研究现状 ............................................................................................... 6 1.4研究思路和方法 ............................................................................................ 6 第2章，现金流管理理论综述 ........................................................................... 7 2.1现金流量的概念 ............................................................................................ 7 2.2现金管理的内容 ............................................................................................ 7 2.3现金流量对企业经营和财务管理的作用 ......................................................... 8 第3章，泰尔重工股份有限公司案例分析 ..................................................... 10 3.1公司简介 ....