试论现金流量管理在企业财务管理中的地位

现金流量管理是一个内涵极其丰富的管理领域 ,在现代企业财务管理中居于核心地位。但我国的现金流量管理水平较低 ,尚处于经验、规章性管理阶段。在论述现金流量管理的内容和意义的基础上 ,分析它在企业财务管理中的特殊地位 ,以引起人们的高度重视 ,实现现金流量管理从经验、规章性管理向科学管理的转变。

The Role of Cash Flow in Accounting Management

Cash flow management with abundant connotations of management, is now playing a leading role in modern accountng management. However, in our country it still remains a relatively low level owing to the management mainly dominated by experience and regulation. This paper, expounding the contents and and significance of cash flow management, aims to analyze its special position in accounting management so as to evoke the public attention and realize the transition from management by way of experience and regulation to scientific management.