广誉远现金流管理研究

摘要近年来，全球经济增长速度放缓，叠加新冠疫情持续冲击，致使当前我国经济下行压力加大，这也要求企业更加重视提升对各方面的管理，而现金流作为公司的血液，要使一个企业能够产生利益并不断推动自身的发展，就必须有足够的现金流动，而如果一个公司没有足够的现金流动，那公司必然会陷入生存的的危机。本文选取的广誉远中医药公司经营活动现金流净额常年为负数，现金流管理方面存在一定的问题，现金流压力更大，债务违约风险加也更大，因此亟需科学的现金流管理来防范资金链断裂和财务危机的发生，需要科学的内部控制和现金流管理来确保公司安全稳健运营。本论文以广誉远中药公司的财务数据为基础，从现金流流向、现金流流程、现金流流速及现金流流量四个方面对广誉远现金流现状进行分析，以期找出管理过程中存在的问题提出一些建议，对广誉远公司优化现金流方面具有一定的现实意义。通过分析指出该公司现金流预算执行不足、经营活动现金流供血不足、筹资活动渠道单一和现金周转速度慢的问题并提出针对预算执行制定强有力的政策、加强销售管理以提高经营活动的资金流入、丰富筹资方式、加强应收账款的管理和对存货的管理给现金周转期提速等建议。有助于广誉远在发展过程重视培养现金流量思维，在提升收入和利润的同时，不断提高公司的运营能力和抗风险能力。关键词：现金流量；现金流量管理：现金周转期AbstractIn recent years,the slowdown of global economic growth,combined with the continuousimpact of the COVID-19,has increased the downward pressure on China's economy,which alsorequires enterprises to pay more attention to improving management in all aspects.As the bloodof a company,cash flow must be sufficient to enable an enterprise to generate benefits andconstantly promote its own development.If a company does not have sufficient cash flow,Thatcompany is bound to fall into a crisis of survival.The net cash flow from operating activities ofGuangyuyuan Traditional Chinese Medicine Company selected in this article is always negative,and there are certain problems in cash flow management.The cash flow pressure is greater,andthe risk of debt default is also greater.Therefore,there is an urgent need for scientific cash flowmanagement to prevent the occurrence of fund chain fractures and financial crises.Scientificinternal control and cash flow management are needed to ensure the safe and stable operation ofthe company.This paper is based on the financial data of Guangyuyuan Traditional Chinese MedicineCompany,and analyzes the current situation of Guangyuyuan's cash flow from four aspects:cashflow direction,cash flow process,cash flow velocity,and cash flow flow flow.It identifiesproblems in the management process and provides suggestions,which has certain practicalsignificance for Guangyuyuan Company to optimize its cash flow.Through analysis,it is pointedout that the company has insufficient cash flow budget execution,insufficient cash flow supplyfrom operating activities,single financing channels,and slow cash turnover speed.Suggestionsare proposed to formulate strong policies for budget execution,strengthen sales management toimprove cash flow from operating activities,enrich financing methods,strengthen accountsreceivable management,and accelerate cash turnover period by managing inventory.It helpsGuangyu Yuan attach great importance to cultivating cash flow thinking in the developmentprocess,continuously improving the company's operational and risk resistance capabilities whileincreasing revenue and profits.Key Words:Cash flow;cash flow statement;operating capacity目录摘单...........Abstract.........一、绪论.1(一)研究背景…..1(二)研究意义..1(三)国内外文献综述.21.国外文献综述..22.国内文献现状.2(四)研究的主要内容.3二、现金流管理理论基础...5（一)相关概念1.现金流.2.现金流量管理.(二)理论基础….51.现金流量理论2.企业生命周期理论.6三、广誉远公司现金流管理现状.7(一)广誉远公司概况.(二)广誉远公司现金流管理分析.71.现金流流向管理现状.2.现金