浅析现金流量问题及对策-以九鼎园林绿化工程股份有限公司为例.docxVIP

PAGE 22 摘 要 在经济高速发展的新时代，企业之间的竞争力越来越大，每个企业都想在众多企业中脱颖而出，但因现金流量出现重大缺陷而使企业陷入财务危机甚至破产清算的案例比比皆是，“中航油巨亏”、“中国普马”等事件都在商业界引起了的轰动，无一不给其他企业的管理者敲响警钟，许多去也都引以为戒。究其原因，这些商业“巨星”的陨落主要是一味的为企业谋求利润，导致了企业内部控制失调，引发了财务风险，最终导致企业出现巨大亏损而关门倒闭。而现金流量管理不合理正是出现财务危机的主要原因之一。现金流对企业来说犹如人类身上的“血液”，企业的“血液”不流通整个企业将无法正常运转。因此，控制和均衡现金流，使其合理、高效的运行流通具有重要的现实意义。 本课题主要介绍现金流量分析的指标和方法以及现金流量管理的相关文献必威体育精装版成果。接着以河南九鼎园林绿化工程股份有限公司（以下称“九鼎园林公司”）的现金流量为例，简单说明的公司概况，然后基于企业现金流现状对本公司的现金流量进行分析，评价企业的收入质量和资金利用效果，找出企业在现金流量上存在的问题并分析其形成的原因，最后根据存在的问题给出相应的具体的建议及改善对策。 关键词： 九鼎园林 现金流量 获现能力 偿债能力 Abstract In the new era of rapid economic development, the competitiveness between enterprises is growing, and every enterprise wants to stand out from many enterprises. However, there are many cases that cause the enterprise to fall into financial crisis or even bankruptcy liquidation due to the major defects of cash flow. "AVIC oil's huge loss", "China Puma" and other events have caused a sensation in the business community, which is not unique to other enterprises Managers ring the alarm, and many of them take warning. The main reason for the decline of these commercial "superstars" is to blindly seek profits for the enterprise, resulting in the imbalance of internal control of the enterprise, leading to financial risks, and ultimately leading to a huge loss of the enterprise and closing down. The unreasonable cash flow management is one of the main reasons for the financial crisis. Cash flow is like the "blood" of human beings for enterprises. If the "blood"of enterprises is not circulating, the whole enterprise will not operate normally. Therefore, it is of great practical significance to control and balance the cash flow and make it operate reasonably and efficiently. This paper mainly introduces the indicators and methods of cash flow analysis and the latest achievements of relevant literature on cash flow management. Then, taking the cash flow of Henan Jiudi