浅谈现金流在企业管理过程中的意义和地位.docx

浅谈现金流在企业管理过程中的意义和地位

　　【摘 要】企业要想实现良好的发展，其中一项关键因素就是具备稳定而流畅的现金流。在当前的企业财务管理中，现金流管理逐渐成为整个企业资金管理的核心内容。本文探究了现金流在企业管理中的重要意义和地位，并尝试提出做好企业现金流管理的相关措施。

　　【关键词】现金流；企业管理；意义
　　现金流主要指的是企业在某会计期间内依据现金收付制度，通过筹资活动、投资活动及经营活动等经济活动而产生的现金流出、现金流入的总称。依据现金流的主要来源，通过先进流量表可以将其划分为筹资活动现金流、投资活动现金流、经营活动现金流。而企业的现金流情况对其本身的经营与发展能力有着直接的影响，并且对于企业的发展有着不可替代的意义。
　　一、企业现金流管理及意义概述
　　1.现金流管理的内涵
　　现金流管理的最主要目的就是为了使企业能够获得最大化的利润，现金流管理实现的主要手段是通过现金流预测及规划，从而为企业的流量控制及决策提供科学的依据，同时为最终的现金流分析与总结提供指导，进而对下一期企业现金流科学规划提供依据。从这一点来看，企业现金流管理可以划分为预测与控制、规划以及评价等不同的类别。例如，常见的现金流使用效率、应收账款周转期及应付账款周转期就属于现金流规划的范畴。
　　2.现金流在企业管理中的意义与地位
　　企业要想实现自身价值的增值，就应当在日常的生产与营销环节中不断重复现金的流动，由此可见企业价值的重要载体就是现金的流动，良好的现金流能够为企业的发展提供重要的源动力。而如果企业现金流不佳则很难为企业的可持续发展提供保障，更加无法促进企业本身价值的提升，所以说现金流在企业管理过程中有着极为重要的意义与地位。笔者将从以下3个方面进行概述：
　　第一，现金流信息能够为企业的决策提供科学可靠的依据。我国对于现金流核算采取的制度是收付实现制，其好处就是能够客观公正地保证企业现金运作与会计报表处于一致的水平。这样一来，企业本身具备的资金周转率、偿债能力及支付能力等指标均能够清晰准确地体现出在信息流及现金流中，从而帮助企业的上层管理者作出最佳的决策。第二，良好的企业现金流能实现企业财务结构的优化与完善。而作为企业的管理层人员，则能够通过对企业现金流进行调整与改善，从而实现企业内部财务环境优化，还可以采取一系列整治措施减轻企业的利息压力及负债率，促进企业资源实现充分利用与合理转化，从而进一步增强企业的运作活力与盈利水平。第三，现金流对企业融资的环境有着直接的影响。企业资金来源主要是现金净增值，其能体现出企业本身的融资实力。企业现金流量表依据现金收付制编制出来的，其是企业财务核算工作中的一项重要成分，能够真实体现出企业的实际价值与各项指标情况，从而为企业外部投资人提供关键的参考依据，辅助管理层人员制定科学的投资决策。例如，保持企业合理稳定的现金流能够进一步增强投资人的投资信心，有效强化企业贷款能力，促使企业实现长久稳定的发展。
　　二、做好企业现金流管理的相关措施
　　1.赋予现金流量表全新的内涵
　　通过现金流量表的应用，能够从局部和整体将企业现金流运转实际情况体现出来，并且还能够从侧面反映出企业的运营效率、支付股利及偿贷能力等。现金流量表不仅能辅助企业管理者进行更好地决策，还能够为企业的债权人及投资人提供重要的发展参考。因此，企业采取管理人员应当对现金流量表进行重新认识，赋予其全新的内涵，确保现金流量表的使用效率，保证现金流量表的实效性、完整性及准确性。
　　2.将创造企业价值作为现金流管理的终极目标
　　第一，从发展战略的眼光进行考虑，编制出追求最大化价值的现金预算。对现金流的主要流向进行科学的预算规划，这将有利于企业对资金运作情况进行更好地把握，从而逐步实现最大化的企业价值目标。现金流预算内容包括了现金流的日常预算与总预算，其中现金流日常预算是对日常经营资金的预算从而维持企业的正常运行，而现金流总预算则主要是为了实现对各类经营活动宏观上的控制。
　　第二，从发展战术的视角进行考虑，对企业的现金流进行科学管控：①流量管理方面。企业现金流管理的主要思想就是在充分满足企业日常现金收支需求，从而尽可能少持有资金，将资金利用效率进一步提上去；②现金流速管理方面。企业现金流速管理的主要目的是加速资金流动、缩短资金运作周期，从而逐步提升企业资金的利用效率。企业可以从应付账款递延期、应收账款回收期以及存货周转期等方面采取措施，逐步提升资金运转效率。
　　3.基于企业正常运行的现金流管理
　　首先，企业应当构建出完整而科学的资金流量组织结构。在设立资金流量组织结构时应当遵循企业的基本结构，依据资金流向及日常业务流程设立科学的核查控制岗；其次，企业应当加速建设信息化资金流管理。企业应当依据自身的组织结构减少信息流转环节，并且还需要充分利用信息技术优势，加快信息化现金流建设与管理速度。最后，企业可以构建有效而合理的现金流预警机制。现金流预警机制的关键作用就是能在企业无力偿付及资金短缺的情况下，为企业设置安全防护网，从而避免企业出现资金链条断裂等重大危机。为此，企业可以安排专职人员或设立相关机构，构建完善的预警指标体系，从而实时监控企业的现金流情况，并将有关信息及时反馈给相关部门进行分析与处理。
　　三、结语
在企业以往的管理过程中，由于忽视了对现金流的管理，从而对企业的发展产生了很大的影响。当前，如何在激烈的市场竞争环境中做好现金流管理工作显得尤为重要。企业必须强调现金流管理的重要地位，将现金流管理作为衡量企业运营成果的关键标准，并且在各项运营活动中全面贯彻现金流管理，推动企业实现又好又快的发展。
Abstract business in order to achieve good development, one key factor is to have a stable and smooth cash 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 Paper
Key words cash flow; business management; significance
Cash 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 economic 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 company's cash flow situation for 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 Overview
1. connotation cash flow management
The main objective of cash flow management is to enable enterprises 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 the 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 turnover would fall within the scope of cash flow planning.
2. Cash Flow in Enterprise Management Significance and Status
Enterprises 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 value 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 cash 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 advantage 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 information flow and cash flow, the upper management to help companies make the best decisions. Secondly, good corporate cash flow can optimize and improve the enterprise's financial structure. As enterprise management personnel, it is possible by adjusting cash flow and improve internal financial environment 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 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 enterprise's own financial strength. Corporate cash flow statement prepared on the basis of cash-out, which is a corporate 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 example, 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 management
1. The cash flow statement gives new meaning
Through 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 repay 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 statement, 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 management
First, from a strategic perspective consider development, 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 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 control on.
Second, from the perspective of the development of tactical considered on the cash flow of scientific management and control: ① 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 hold less money, will further improve the efficiency of fund utilization up; ② 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 take 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 management
First, companies should build a complete and scientific 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 construction 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 cash flow early warning mechanism. The key role of cash flow early warning mechanism in the case of companies that can afford to pay and a shortage of funds for enterprises to set up safety nets to avoid major crises enterprise capital chain breakage. For this reason, companies can arrange full-time staff or set up relevant institutions, to build a sound early warning indicator system to real-time monitoring of the cash flow situation and the relevant information and timely feedback to the relevant departments for analysis and processing.
Third, the conclusion
In the past, enterprise management process, due to neglect the management of cash flow, and thus the development of enterprises had a great impact. Currently, cash flow management how to do the work in a highly competitive market environment is very important. Enterprises must emphasize importance of cash flow management, cash flow management as a measure of business operating results of key criteria and fully implement the cash flow management in the operational activities, encourage enterprises to achieve sound and rapid development.