| 现金流——现代企业理财的精髓 |
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| 引用本文： | 刘素梅.现金流——现代企业理财的精髓[J].价值工程,2006,25(10):100-101. |
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| 作者姓名： | 刘素梅 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 长期以来,企业都是将利润看作是理财的核心。但实践表明,企业的现金流量是企业理财的精髓,是整个企业财务运转的润滑剂。一旦企业缺乏润滑剂的润滑,企业就会出现财务困难,乃至发生瘫痪。因此,要加强对现金流的管理和控制。
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| 关 键 词： | 现金流 权责发生制 权益资本 |
| 文章编号： | 1006-4311（2006）10-0100-02 |
Cash Flow——The Core of Finance Running in Modern Enterprises |
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| Liu Sumei.Cash Flow——The Core of Finance Running in Modern Enterprises[J].Value Engineering,2006,25(10):100-101. |
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| Authors: | Liu Sumei |
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| Institution: | Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | Enterprises always think of profit as the core of financing, but the practice indicates that, in fact, the cash flow is the core and it provides the lubricant for finance running. In case an enterprise is short of the lubricant, financing will be not working or more serious. Therefore, we must strengthen the management and control of the cash flow. |
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| Keywords: | cash flow accrual basis equity capital |
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