公司现金流量管理存在的问题与对策

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中国XX大学 本科毕业论文(设计)

xx公司现金流量管理存在的

问题与对策

院系名称： XXXX学院 专 业： 学生姓名： 学 号： 123456789 指导老师：

XXXX大学教务处制

2018年3月1日

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摘要

现金流是企业的血液，是企业生存和发展的基础，体现企业持续经营的能力，当今市场条件下，现金流量管理的作用日益突出，因此，现金流量管理是企业财务管理的重中之重，越来越多的企业关注现金流量的管理与控制。但是当前的现金流量管理理论与实践尚处于较低的水平，企业的现金流量管理仍存在问题，XXXX公司是一个小型企业，由于财务管理水平有限、现金流量管理意识淡薄等原因，现金流量管理水平亟待提高。本文试图通过了解XXXX公司现金流量管理的现状，发现公司现金流量管理存在的问题，对问题进行原因分析，并结合实际提出加强现金流量管理的有关建议和措施，以期抛砖引玉，共同研究和探讨现金流量管理，完善现金流量管理制度和体系。

关键词：现金流量管理； 营运资金； 内部控制

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The Problems Existing in Cashflow Management and countermeasures of Production Means Head Office of Jining

Abstract：Cash flow is the corporation’s blood, it is the basis for corporation’s survival and development, embodying a company’s ability of operating continuously. Under the current market circumstances, cash flow management plays a more and more important role. Consequently, cash flow management become the most important aspect of financial management, more and more companies focus on cash flow management and control. But now the theory and practice of cash flow management is in its early stages, there are still some problems. The production means head office of Jining is a small sized enterprise, because of the limitation of their financial management ability, dim consciousness of cash flow management and so on, its cash flow management ability need promoting. This article takes the production means head office of Jining as the example, trying to learn about its status of cash flow management, finds the problems existing in the cashflow management, analyzes the reasons resulting in the current problems, then combines with the practice and puts forward the relevant recommendations and measures to strengthen cash flow management, in hope of researching and exploring together with others in the field of the cash flow management, thus improve cash flow management systems.

Keywords: Cash Flow Management; Working Capital; Internal Control

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目 录

1 引言………………………………………………………………1

1.1问题的提出????????????????????????1 1.2研究的目的和意义?????????????????????1 1.3国内外研究现状??????????????????????2 1.4研究的内容与思路方法???????????????????3

2 现金流量管理概述………………………………………………4

2.1现金流量管理的概念????????????????????4 2.2现金流量管理的意义????????????????????5 2.3现金流量管理的内容????????????????????6 2.4现金流量管理的方法????????????????????7

3 XXXX公司现状及现金流量管理存在的问题……10

3.1XXXX公司简介?????????????????10 3.2XXXX公司现金流量管理现状???????????10 3.3XXXX公司现金流量管理存在的问题????????11

4 XXXX公司现金流量管理存在问题的原因分析…14

4.1内部控制制度不完善???????????????????14 4.2营运资金管理能力欠佳??????????????????15 4.3经营业务范围有限????????????????????16 4.4投资效率低???????????????????????16