世纪香酒店现金管理问题研究.docVIP

世纪香酒店现金管理问题研究 摘要：现金对企业越来越重要，而且企业的现金流量已经逐渐成为社会考察企业信誉、企业前景和企业价值评估的重要参考指标，现金是企业运营中的流动血液，现金管理不当很可能造成企业现金流通困难，导致企业发生财务危机，甚至走向倒闭。现金管理对企业发展壮大的作用是不容小觑的，每个企业都必须要有一定量的现金资产来保证日常经营，且必须强化对现金的管理，使现金在企业总资产中占有合理的比例。首先从现金及现金管理的基本理论出发，介绍了现金的基本定义及其特征，然后以世纪香酒店为研究对象对其现金管理现状以及存在的问题进行阐述，最后提出了关于完善世纪香酒店现金管理的相关建议。 关键词：酒店；现金管理；措施 Abstract: cash becomes more and more important for enterprises, and the cash flow of the enterprises have become the important reference index of social investigation corporate reputation, business prospects and business valuation, cash flow is the blood of enterprise operation, improper cash management is likely to cause the enterprise cash flow difficulties, causes the enterprise has the financial crisis, or even go bankrupt. Cash management for enterprise development and expansion of the role is not to be underestimated, every enterprise must have a certain amount of cash assets to ensure the daily operation, and must strengthen the cash management, make the cash possession is reasonable in the enterprise total assets ratio. First, from the basic theory of cash and cash management theory, introduces the basic definition of cash and its characteristics, and then to the fragrant hotel as research object to carry on the elaboration to the cash management status and existing problems, finally puts forward related suggestions about perfect century incense hotel cash management. Keywords: hotel; cash management; measures 目 录 TOC \o 1-3 \h \u  HYPERLINK \l _Toc10949 1绪论  PAGEREF _Toc10949 4  HYPERLINK \l _Toc28121 1.1 研究背景  PAGEREF _Toc28121 4  HYPERLINK \l _Toc20304 1.2 研究目的和意义  PAGEREF _Toc20304 4  HYPERLINK \l _Toc17352 1.3 国内外研究发展现状  PAGEREF _Toc17352 4  HYPERLINK \l _Toc4349 1.4 研究内容和思路  PAGEREF _Toc4349 5  HYPERLINK \l _Toc2548 2 相关理论  PAGEREF _Toc2548 5  HYPERLINK \l _Toc7159 2.1 现金基本概念  PAGEREF _Toc7159 5  HYPERLINK \l _Toc21287 2.2 现金管理相关理论阐述  PAGEREF _Toc21287 5  HYPERLINK \l _Toc31265 3 世纪香酒店公司现金管理现状及原因