(会计类毕业论文)安华企业现金流管理问题研究

摘要

企业在生产经营过程中，必须要加强对于企业的财务管理工作的重视，如果企业的财务管理体系不健全，将会极大的影响企业的长期发展。根据企业发展的实际情况，企业开展财务管理活动的目标，也在发生着相应的改变，将实现企业产值收入最大化逐步朝着向实现企业价值最大化的方向转变。所以，企业财务管理的对象也发生了较大的变动，从之前的实现资产管理以及成本费用管理为中心，逐渐朝着目前以现金管理为主要对象的方向转变。从这些转变中，我们能够看出，企业将财务管理的重点放在了如何扩大现金流量上。目前，大部分企业经营的失败，通常都是由于资金链断裂而导致的。如何企业的流动性较强，那么，将会有助于企业扩大再生产水平，从而能够创造出更大的企业价值水平。因此，我们可以说，资金流动性的大小，直接关系到企业的生存与发展，对于企业的长期可持续发展有着非常重要的作用。作为企业，必须应该加强对于资金现金流的控制工作。所以，在文本的研究中，我们主要以安华公司为研究对象，重点对于该公司的流动性问题做出了分析。通过分析研究，发现了安华公司在流动性管理中，存在的主要问题，分析了之所以能够产生这些问题的原因，在此研究基础上，为安华公司如何提升流动性水平，提出了有关的发展建议。希望通过本文的研究，提升企业对于资金流动性水平的重视程度，也能够为其他企业加强流动性管理，提出一定的参考价值。

关键词：流动性；安华公司；企业发展

Abstract

The enterprise in the production process, we must strengthen the financial management of the enterprise value, if the enterprise's financial management system is not perfect, will greatly affect the long-term development of enterprises. According to the actual situation of the development of enterprises, enterprises to carry out financial management activities of the target, is also undergoing a corresponding change in the enterprise the output value of the maximum income gradually shift towards to realize the maximization of enterprise value orientation. Therefore, the object of financial management has also undergone great changes, from the previous implementation of asset management and cost management as the center, gradually toward the current cash management as the main object of those transferred from the direction of change. In turn, we can see that the enterprise will focus on financial management on how to expand the cash flow in. At present, most of business failure, usually due to funding strand breaks. How the enterprise strong liquidity, then, will help enterprises to expand production level, so as to create value a greater level of enterprise. Therefore, we can say that the liquidity size is directly related to the survival and development of enterprises play a very important role in the long-term sustainable development of enterprises. As the enterprise, must control work should be strengthened for cash flow. So, in the text of the study, we Taking the Annwa company as the research object, the key to make analysis on the liquidity of the company. Through the analysis, found the Annwa company in liquidity management, the main problems, analyzes the reason to cause these problems, in this research foundation, Annwa company how to improve the level of liquidity. Put forward the development proposal. I hope that through this study, enhance the level of liquidity for enterprises to pay attention to the extent, also for other enterprises to strengthen liquidity management, put forward some reference value.

Key words：liquidity; Annwa Corporation; enterprise development