摘要：現(xiàn)金可以說(shuō)是企業(yè)的血液，是企業(yè)最重要的資源之一?，F(xiàn)金以其優(yōu)秀的流動(dòng)性，常常作為企業(yè)償債能力評(píng)價(jià)的重要指標(biāo)，也是企業(yè)確保商品流通、企業(yè)運(yùn)作的必要資金。而其中中小企業(yè)因其規(guī)模小、融資手段有限、抗風(fēng)險(xiǎn)能力弱的特點(diǎn)使其對(duì)現(xiàn)金的依賴性大大增加，保證現(xiàn)金流的暢通是中小企業(yè)立足之根本。近年來(lái)，中小企業(yè)在我國(guó)經(jīng)濟(jì)體制改革的的大環(huán)境下迅猛發(fā)展，在我國(guó)經(jīng)濟(jì)發(fā)展過(guò)程中起著越來(lái)越重要的作用。本文就以中小企業(yè)的情況對(duì)現(xiàn)金流量管理的必要性及措施進(jìn)行探討。

關(guān)鍵詞：現(xiàn)金流量；管理；必要性；措施

Abstract：Cash can be said is the blood, is one of the most important resource of enterprise. Cash with excellent mobility, often as an important indicator of corporate solvency assessment, but also to ensure that commodity circulation enterprises, enterprises operating in the necessary funds. SMEs, which because of its small size, limited financial means of the characteristics of its greatly increased dependence on cash, cash flow to ensure the smooth flow of small and medium enterprises based on the fundamental. In recent years, SMEs in China's economic reform of the larger environment of rapid development in China's economic development plays an increasingly important role. In this paper, the SMEs of the need for management and cash flow measures.

Key Words：cash；cash flow；management；measures

現(xiàn)金流管理是財(cái)務(wù)管理的核心內(nèi)容，對(duì)其進(jìn)行管理優(yōu)化研究對(duì)各行各業(yè)具有比較現(xiàn)實(shí)的指導(dǎo)意義，特別是現(xiàn)金流量管理相對(duì)比較混亂和缺乏的中小企業(yè)。反觀我國(guó)當(dāng)今經(jīng)濟(jì)環(huán)境，經(jīng)濟(jì)泡沫仍未能平息，企業(yè)投資存在跟風(fēng)等盲目現(xiàn)象，受外環(huán)境和供需關(guān)系的影響，容易造成資金周轉(zhuǎn)減慢甚至中斷等現(xiàn)象，加之中小企業(yè)自身規(guī)模較小、籌資能力有限的特點(diǎn)，容易造成企業(yè)的經(jīng)濟(jì)困難，這反映出中小企業(yè)在現(xiàn)金流量管理方面的不重視和管理機(jī)制的缺乏。本文羅列了中小企業(yè)在現(xiàn)金流量管理中普遍存在的不足之處加以分析，并針對(duì)中小企業(yè)的特點(diǎn)提出幾點(diǎn)現(xiàn)金流量管理的加強(qiáng)措施。提倡加強(qiáng)現(xiàn)金流量管理以推動(dòng)企業(yè)的良性運(yùn)轉(zhuǎn)，為企業(yè)帶來(lái)更多發(fā)展機(jī)遇與活力。