本文關(guān)鍵詞： 企業(yè)價值最大化 企業(yè)現(xiàn)金流 現(xiàn)金流管理　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)務(wù)管理作為企業(yè)經(jīng)營管理活動中重要的組成部分，對企業(yè)的經(jīng)營和發(fā)展具有重要作用。在理論和實(shí)踐發(fā)展的歷程中，財(cái)務(wù)管理目標(biāo)已實(shí)現(xiàn)從資產(chǎn)規(guī)模與產(chǎn)值最大化、利潤最大化向企業(yè)價值最大化轉(zhuǎn)變，相應(yīng)的財(cái)務(wù)管理對象也從以資產(chǎn)管理為中心、成本費(fèi)用管理為中心轉(zhuǎn)變?yōu)橐袁F(xiàn)金流管理為中心。 現(xiàn)金流與利潤相比自身具有優(yōu)越性，它是企業(yè)實(shí)實(shí)在在掌握的資源，體現(xiàn)了企業(yè)資產(chǎn)的流動性、償債能力、未來發(fā)展的內(nèi)在潛力和理財(cái)水平。現(xiàn)金短缺和現(xiàn)金流轉(zhuǎn)不暢是企業(yè)經(jīng)營失敗的重要原因，充足的現(xiàn)金流則能夠?yàn)槠髽I(yè)擴(kuò)大再生產(chǎn)進(jìn)而實(shí)現(xiàn)企業(yè)價值最大化提供資金支持�，F(xiàn)金流是企業(yè)經(jīng)營的生命線，對企業(yè)的生存和發(fā)展具有重大意義，所以說企業(yè)必須對現(xiàn)金流給予足夠的重視，加強(qiáng)自身現(xiàn)金流管理。 經(jīng)濟(jì)全球化、金融危機(jī)以及激烈的市場競爭使企業(yè)面臨的環(huán)境日趨復(fù)雜多變，面對考驗(yàn)，為了實(shí)現(xiàn)企業(yè)價值最大化，企業(yè)必須樹立“現(xiàn)金為王”的管理理念，充分運(yùn)用現(xiàn)金流管理方法和手段，加強(qiáng)自身現(xiàn)金流管理水平，提升企業(yè)創(chuàng)現(xiàn)能力。 現(xiàn)金流管理理念自提出以來，已形成比較完善的理論體系，然而實(shí)踐中，我國許多企業(yè)對現(xiàn)金流的重要性認(rèn)知不足，財(cái)務(wù)管理活動依然是以利潤管理為核心，沒有把現(xiàn)金流管理有效納入自身經(jīng)營管理體系�，F(xiàn)金流管理理念的缺失、現(xiàn)金流管理手段的缺乏致使許多企業(yè)生產(chǎn)經(jīng)營過程中出現(xiàn)資金短缺、流動性不足等問題，其中有些企業(yè)會因?yàn)橘Y金鏈斷裂而陷入財(cái)務(wù)困境。 本論文基于我國企業(yè)現(xiàn)金流管理普遍缺失的背景下，以C太陽能公司為例對企業(yè)現(xiàn)金流管理進(jìn)行探討，以企業(yè)價值最大化為目標(biāo)，通過引入現(xiàn)金流評價指標(biāo)、分析現(xiàn)金流量表等財(cái)務(wù)數(shù)據(jù)，，結(jié)合后金融危機(jī)下宏觀環(huán)境和行業(yè)情況，把握企業(yè)現(xiàn)金流管理現(xiàn)狀，通過分析企業(yè)現(xiàn)金流管理中存在的問題、成因并提出針對性的改進(jìn)建議，以提高企業(yè)風(fēng)險防范能力和創(chuàng)現(xiàn)能力，提升企業(yè)實(shí)力，并希望通過案例研究為其他企業(yè)加強(qiáng)現(xiàn)金流管理提供借鑒和參考。
[Abstract]:Financial management, as an important part of enterprise management activities, plays an important role in the management and development of enterprises. In the course of the development of theory and practice, the goal of financial management has been realized from the maximization of assets scale and output value. The profit maximization changes to the enterprise value maximization, the corresponding financial management object also changes from taking the asset management as the center, the cost expense management as the center, and the cash flow management as the center. The cash flow has the superiority compared with the profit itself, it is the enterprise actually grasps the resources, has manifested the enterprise assets liquidity, the repayment ability, The inherent potential and financial management level of future development, cash shortage and poor cash flow are the important reasons for the failure of business operation. Sufficient cash flow can provide capital support for enterprises to expand reproduction and realize the maximization of enterprise value. Cash flow is the lifeline of enterprise management and has great significance for the survival and development of enterprises. Therefore, enterprises must pay enough attention to cash flow and strengthen their cash flow management. Economic globalization, financial crisis and fierce market competition make the environment of enterprises increasingly complex and changeable. In order to maximize the value of enterprises, enterprises must set up the management concept of "cash as king". Make full use of cash flow management methods and means, strengthen their own cash flow management level, enhance the ability of creating cash. Since the concept of cash flow management has been put forward, it has formed a relatively perfect theoretical system. However, in practice, many enterprises in our country do not know enough about the importance of cash flow, and the core of financial management is still profit management. The lack of cash flow management concept and the lack of cash flow management means lead to the shortage of funds and liquidity in the process of production and operation of many enterprises, such as the lack of cash flow management concept, the lack of cash flow management means, and so on. Some of them will fall into financial distress because of the breakage of the capital chain. Based on the general lack of cash flow management in Chinese enterprises, this paper takes C Solar Company as an example to discuss the cash flow management of enterprises, aiming at maximizing the value of enterprises and introducing the cash flow evaluation index. This paper analyzes the financial data such as cash flow statement, combines the macro environment and industry situation under the post-financial crisis, grasps the present situation of cash flow management of enterprises, analyzes the problems existing in cash flow management of enterprises, causes the causes, and puts forward some suggestions for improvement. In order to improve the ability of risk prevention and creation of enterprises, enhance the strength of enterprises, and hope to provide reference and reference for other enterprises to strengthen cash flow management through the case study.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.6

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