淺談現(xiàn)金流在企業(yè)管理過(guò)程中的意義和地位

1、淺談現(xiàn)金流在企業(yè)管理過(guò)程中的意義和地位【摘 要】企業(yè)要想實(shí)現(xiàn)良好的發(fā)展，其中一項(xiàng)關(guān)鍵因素就是具備穩(wěn)定而流暢的現(xiàn)金流。在當(dāng)前的企業(yè)財(cái)務(wù)管理中，現(xiàn)金流管理逐漸成為整個(gè)企業(yè)資金管理的核心內(nèi)容。本文探究了現(xiàn)金流在企業(yè)管理中的重要意義和地位，并嘗試提出做好企業(yè)現(xiàn)金流管理的相關(guān)措施。 【關(guān)鍵詞】現(xiàn)金流；企業(yè)管理；意義 現(xiàn)金流主要指的是企業(yè)在某會(huì)計(jì)期間內(nèi)依據(jù)現(xiàn)金收付制度，通過(guò)籌資活動(dòng)、投資活動(dòng)及經(jīng)營(yíng)活動(dòng)等經(jīng)濟(jì)活動(dòng)而產(chǎn)生的現(xiàn)金流出、現(xiàn)金流入的總稱(chēng)。依據(jù)現(xiàn)金流的主要來(lái)源，通過(guò)先進(jìn)流量表可以將其劃分為籌資活動(dòng)現(xiàn)金流、投資活動(dòng)現(xiàn)金流、經(jīng)營(yíng)活動(dòng)現(xiàn)金流。而企業(yè)的現(xiàn)金流情況對(duì)其本身的經(jīng)營(yíng)與發(fā)展能力有著直接的影響，并且對(duì)于

2、企業(yè)的發(fā)展有著不可替代的意義。 一、企業(yè)現(xiàn)金流管理及意義概述 1.現(xiàn)金流管理的內(nèi)涵 現(xiàn)金流管理的最主要目的就是為了使企業(yè)能夠獲得最大化的利潤(rùn)，現(xiàn)金流管理實(shí)現(xiàn)的主要手段是通過(guò)現(xiàn)金流預(yù)測(cè)及規(guī)劃，從而為企業(yè)的流量控制及決策提供科學(xué)的依據(jù)，同時(shí)為最終的現(xiàn)金流分析與總結(jié)提供指導(dǎo)，進(jìn)而對(duì)下一期企業(yè)現(xiàn)金流科學(xué)規(guī)劃提供依據(jù)。從這一點(diǎn)來(lái)看，企業(yè)現(xiàn)金流管理可以劃分為預(yù)測(cè)與控制、規(guī)劃以及評(píng)價(jià)等不同的類(lèi)別。例如，常見(jiàn)的現(xiàn)金流使用效率、應(yīng)收賬款周轉(zhuǎn)期及應(yīng)付賬款周轉(zhuǎn)期就屬于現(xiàn)金流規(guī)劃的范疇。 2.現(xiàn)金流在企業(yè)管理中的意義與地位 企業(yè)要想實(shí)現(xiàn)自身價(jià)值的增值，就應(yīng)當(dāng)在日常的生產(chǎn)與營(yíng)銷(xiāo)環(huán)節(jié)中不斷重復(fù)現(xiàn)金的流動(dòng)，由此可見(jiàn)企業(yè)價(jià)值

3、的重要載體就是現(xiàn)金的流動(dòng)，良好的現(xiàn)金流能夠?yàn)槠髽I(yè)的發(fā)展提供重要的源動(dòng)力。而如果企業(yè)現(xiàn)金流不佳則很難為企業(yè)的可持續(xù)發(fā)展提供保障，更加無(wú)法促進(jìn)企業(yè)本身價(jià)值的提升，所以說(shuō)現(xiàn)金流在企業(yè)管理過(guò)程中有著極為重要的意義與地位。筆者將從以下3個(gè)方面進(jìn)行概述： 第一，現(xiàn)金流信息能夠?yàn)槠髽I(yè)的決策提供科學(xué)可靠的依據(jù)。我國(guó)對(duì)于現(xiàn)金流核算采取的制度是收付實(shí)現(xiàn)制，其好處就是能夠客觀公正地保證企業(yè)現(xiàn)金運(yùn)作與會(huì)計(jì)報(bào)表處于一致的水平。這樣一來(lái)，企業(yè)本身具備的資金周轉(zhuǎn)率、償債能力及支付能力等指標(biāo)均能夠清晰準(zhǔn)確地體現(xiàn)出在信息流及現(xiàn)金流中，從而幫助企業(yè)的上層管理者作出最佳的決策。第二，良好的企業(yè)現(xiàn)金流能實(shí)現(xiàn)企業(yè)財(cái)務(wù)結(jié)構(gòu)的優(yōu)化與完善。

4、而作為企業(yè)的管理層人員，則能夠通過(guò)對(duì)企業(yè)現(xiàn)金流進(jìn)行調(diào)整與改善，從而實(shí)現(xiàn)企業(yè)內(nèi)部財(cái)務(wù)環(huán)境優(yōu)化，還可以采取一系列整治措施減輕企業(yè)的利息壓力及負(fù)債率，促進(jìn)企業(yè)資源實(shí)現(xiàn)充分利用與合理轉(zhuǎn)化，從而進(jìn)一步增強(qiáng)企業(yè)的運(yùn)作活力與盈利水平。第三，現(xiàn)金流對(duì)企業(yè)融資的環(huán)境有著直接的影響。企業(yè)資金來(lái)源主要是現(xiàn)金凈增值，其能體現(xiàn)出企業(yè)本身的融資實(shí)力。企業(yè)現(xiàn)金流量表依據(jù)現(xiàn)金收付制編制出來(lái)的，其是企業(yè)財(cái)務(wù)核算工作中的一項(xiàng)重要成分，能夠真實(shí)體現(xiàn)出企業(yè)的實(shí)際價(jià)值與各項(xiàng)指標(biāo)情況，從而為企業(yè)外部投資人提供關(guān)鍵的參考依據(jù)，輔助管理層人員制定科學(xué)的投資決策。例如，保持企業(yè)合理穩(wěn)定的現(xiàn)金流能夠進(jìn)一步增強(qiáng)投資人的投資信心，有效強(qiáng)化企業(yè)貸款能

5、力，促使企業(yè)實(shí)現(xiàn)長(zhǎng)久穩(wěn)定的發(fā)展。 二、做好企業(yè)現(xiàn)金流管理的相關(guān)措施 1.賦予現(xiàn)金流量表全新的內(nèi)涵 通過(guò)現(xiàn)金流量表的應(yīng)用，能夠從局部和整體將企業(yè)現(xiàn)金流運(yùn)轉(zhuǎn)實(shí)際情況體現(xiàn)出來(lái)，并且還能夠從側(cè)面反映出企業(yè)的運(yùn)營(yíng)效率、支付股利及償貸能力等?，F(xiàn)金流量表不僅能輔助企業(yè)管理者進(jìn)行更好地決策，還能夠?yàn)槠髽I(yè)的債權(quán)人及投資人提供重要的發(fā)展參考。因此，企業(yè)采取管理人員應(yīng)當(dāng)對(duì)現(xiàn)金流量表進(jìn)行重新認(rèn)識(shí)，賦予其全新的內(nèi)涵，確?，F(xiàn)金流量表的使用效率，保證現(xiàn)金流量表的實(shí)效性、完整性及準(zhǔn)確性。 2.將創(chuàng)造企業(yè)價(jià)值作為現(xiàn)金流管理的終極目標(biāo) 第一，從發(fā)展戰(zhàn)略的眼光進(jìn)行考慮，編制出追求最大化價(jià)值的現(xiàn)金預(yù)算。對(duì)現(xiàn)金流的主要流向進(jìn)行科學(xué)的預(yù)

6、算規(guī)劃，這將有利于企業(yè)對(duì)資金運(yùn)作情況進(jìn)行更好地把握，從而逐步實(shí)現(xiàn)最大化的企業(yè)價(jià)值目標(biāo)。現(xiàn)金流預(yù)算內(nèi)容包括了現(xiàn)金流的日常預(yù)算與總預(yù)算，其中現(xiàn)金流日常預(yù)算是對(duì)日常經(jīng)營(yíng)資金的預(yù)算從而維持企業(yè)的正常運(yùn)行，而現(xiàn)金流總預(yù)算則主要是為了實(shí)現(xiàn)對(duì)各類(lèi)經(jīng)營(yíng)活動(dòng)宏觀上的控制。 第二，從發(fā)展戰(zhàn)術(shù)的視角進(jìn)行考慮，對(duì)企業(yè)的現(xiàn)金流進(jìn)行科學(xué)管控：流量管理方面。企業(yè)現(xiàn)金流管理的主要思想就是在充分滿(mǎn)足企業(yè)日?，F(xiàn)金收支需求，從而盡可能少持有資金，將資金利用效率進(jìn)一步提上去；現(xiàn)金流速管理方面。企業(yè)現(xiàn)金流速管理的主要目的是加速資金流動(dòng)、縮短資金運(yùn)作周期，從而逐步提升企業(yè)資金的利用效率。企業(yè)可以從應(yīng)付賬款遞延期、應(yīng)收賬款回收期以及存貨周

7、轉(zhuǎn)期等方面采取措施，逐步提升資金運(yùn)轉(zhuǎn)效率。 3.基于企業(yè)正常運(yùn)行的現(xiàn)金流管理 首先，企業(yè)應(yīng)當(dāng)構(gòu)建出完整而科學(xué)的資金流量組織結(jié)構(gòu)。在設(shè)立資金流量組織結(jié)構(gòu)時(shí)應(yīng)當(dāng)遵循企業(yè)的基本結(jié)構(gòu)，依據(jù)資金流向及日常業(yè)務(wù)流程設(shè)立科學(xué)的核查控制崗；其次，企業(yè)應(yīng)當(dāng)加速建設(shè)信息化資金流管理。企業(yè)應(yīng)當(dāng)依據(jù)自身的組織結(jié)構(gòu)減少信息流轉(zhuǎn)環(huán)節(jié)，并且還需要充分利用信息技術(shù)優(yōu)勢(shì)，加快信息化現(xiàn)金流建設(shè)與管理速度。最后，企業(yè)可以構(gòu)建有效而合理的現(xiàn)金流預(yù)警機(jī)制?，F(xiàn)金流預(yù)警機(jī)制的關(guān)鍵作用就是能在企業(yè)無(wú)力償付及資金短缺的情況下，為企業(yè)設(shè)置安全防護(hù)網(wǎng)，從而避免企業(yè)出現(xiàn)資金鏈條斷裂等重大危機(jī)。為此，企業(yè)可以安排專(zhuān)職人員或設(shè)立相關(guān)機(jī)構(gòu)，構(gòu)建完善的預(yù)警

8、指標(biāo)體系，從而實(shí)時(shí)監(jiān)控企業(yè)的現(xiàn)金流情況，并將有關(guān)信息及時(shí)反饋給相關(guān)部門(mén)進(jìn)行分析與處理。 三、結(jié)語(yǔ) 在企業(yè)以往的管理過(guò)程中，由于忽視了對(duì)現(xiàn)金流的管理，從而對(duì)企業(yè)的發(fā)展產(chǎn)生了很大的影響。當(dāng)前，如何在激烈的市場(chǎng)競(jìng)爭(zhēng)環(huán)境中做好現(xiàn)金流管理工作顯得尤為重要。企業(yè)必須強(qiáng)調(diào)現(xiàn)金流管理的重要地位，將現(xiàn)金流管理作為衡量企業(yè)運(yùn)營(yíng)成果的關(guān)鍵標(biāo)準(zhǔn)，并且在各項(xiàng)運(yùn)營(yíng)活動(dòng)中全面貫徹現(xiàn)金流管理，推動(dòng)企業(yè)實(shí)現(xiàn)又好又快的發(fā)展。Abstract business in order to achieve good development, one key factor is to have a stable and smooth ca

9、sh flow. In the current corporate financial management, cash flow management has become the core of the whole enterprise funds management. This article explores the cash flow in the business management of the importance and status, and try to make good business cash flow management measures.Chinese

10、Paper /2/view-7421758.htmKey words cash flow; business management; significanceCash flow refers primarily to the cash generated in the accounting period on the basis of a cash payment system, through fund-raising activities, investment activities and business activities and other e

11、conomic activities of the outflow of cash inflows in general. According to the main source of cash flow, through advanced flow meter can be divided into cash flow from financing activities, cash flow from investing activities, cash flows from operating activities. The companys cash flow situation fo

12、r its own operation and development of the ability to have a direct impact, and for the development of enterprises irreplaceable significance.First, the significance of cash flow management and Overview1. connotation cash flow managementThe main objective of cash flow management is to enable enterpr

13、ises to maximize profits, the primary means of cash flow management is achieved through cash flow forecasting and planning, so as to provide a scientific basis for the business flow control and decision-making, as well as the final cash flow analysis and summary provide guidance, and then provide th

14、e basis for the next Science of cash flow planning. From this point of view, cash flow forecasting and management can be divided into different categories of control, planning and evaluation. For example, the common use of cash flow efficiency, accounts receivable and accounts payable turnover turno

15、ver would fall within the scope of cash flow planning.2. Cash Flow in Enterprise Management Significance and StatusEnterprises in order to add value to their own values, they should be repeated daily cash flow in the production and marketing segment, we can see an important carrier of corporate valu

16、e is the cash flow, cash flow can be good for the development of enterprises to provide important source of power. If cash flow is poor it is difficult to provide a guarantee for the sustainable development of enterprises, and more unable to promote itself to enhance corporate value, so that the cas

17、h flow in the business management process has a very important meaning and status. It will be an overview of the following three aspects:First, the cash flow information provides a reliable scientific basis for business decisions. For our cash flow accounting system adopted a cash basis, its advanta

18、ge is the ability to objectively and fairly to ensure that enterprises operating cash accounting statements in a consistent level. As a result, the enterprise itself have the capital turnover rate, solvency and ability to pay and other indicators are able to clearly and accurately reflect the inform

19、ation flow and cash flow, the upper management to help companies make the best decisions. Secondly, good corporate cash flow can optimize and improve the enterprises financial structure. As enterprise management personnel, it is possible by adjusting cash flow and improve internal financial environm

20、ent in order to achieve optimization companies, you can also take a series of measures to reduce business regulation and liability interest rate pressure, promote enterprise resources to achieve full utilization with reasonable conversion, thereby further reinforcing the functioning of vitality and

21、profitability of enterprises. Third, cash flow has a direct impact on the environment of corporate finance. Companies main source of funds is the net cash value, which can reflect the enterprises own financial strength. Corporate cash flow statement prepared on the basis of cash-out, which is a corp

22、orate financial accounting work is an important component, can truly reflect the actual value of the business and the various indicators, thereby providing key reference for enterprises to outside investors based on the auxiliary staff to develop a scientific management investment decisions. For exa

23、mple, to maintain reasonable and stable cash flow businesses to further enhance investor confidence in investment, ngthen effective lending capacity, enables companies to achieve long-term stable development.Second, do the relevant measures of corporate cash flow management1. The

24、cash flow statement gives new meaningThrough the application of the cash flow statement, it is possible from local and global enterprise operating cash flow reflected the actual situation, and also to reflect the operational efficiency of enterprises from the side, the ability to pay dividends and r

25、epay loans and the like. The cash flow statement can not only assist business managers make better decisions, but also to provide an important reference for the development of enterprise creditors and investors. Therefore, the enterprise managers should adopt new understanding of the cash flow state

26、ment, giving it new meaning, to ensure the efficient use of the cash flow statement, to ensure effectiveness, completeness and accuracy of the cash flow statement.2. The creation of enterprise value as the ultimate goal of cash flow managementFirst, from a strategic perspective consider development,

27、 seeking to maximize the value of the preparation of a cash budget. The main flow of cash flows scientific budget planning, which will help companies to better functioning of financial grasp, so as to gradually achieve the goal of maximizing corporate value. Cash flow budget includes a daily budget

28、cash flow and the total budget, which the daily cash flow budget is the budget for the daily operation of the funds in order to maintain the normal operation of the enterprise, while the cash flow of the total budget is primarily intended to implement various types of business activities Macro contr

29、ol on.Second, from the perspective of the development of tactical considered on the cash flow of scientific management and control: flow management. The main idea of corporate cash flow management is to fully meet the daily needs of cash receipts and payments business, which as far as possible to ho

30、ld less money, will further improve the efficiency of fund utilization up; cash flow rate management. The main purpose of corporate cash flow rate management is to accelerate cash flow, shorten the working capital cycle, so as to gradually enhance the efficiency of enterprise funds. Companies can ta

31、ke measures in terms of the deferred accounts payable, accounts receivable and inventory turnover payback period, etc., and gradually improve the operating efficiency of funds.3. Based on the normal operation of the enterprise cash flow managementFirst, companies should build a complete and scientif

32、ic flow of funds structure. In establishing the organizational structure of the flow of funds should follow the basic structure of the enterprise, based on the flow of funds and daily business processes established scientific verification control post; Second, enterprises should accelerate the const

33、ruction of information flows management. Enterprises should be based on their own organizational structure to reduce the transfer of part of the information, and also requires the full use of information technology, accelerate information construction and ement of cash flow rate. Finally, companies can build effective and reasonable