摘要
针对现金流量管理问题,采用对比分析的方法,分析了益华公路工程公司公司现金流量,该公司存在固定资产创现水平低,现金盈利质量低,现金流量偿债压力大,投资不足等问题。提出提高创现能力,改善盈利质量,提高偿债能力的建议。研究结果对提高益华公路工程公司现金管理水平具有指导意义。
Aiming at the problem of cash flow management,this paper uses the method of comparative analysis to analyze the cash flow of Yihua Highway Engineering Company.The company has some problems,such as low level of fixed assets creation,low quality of cash profit,high pressure of cash flow repayment and insufficient investment.Suggestions are put forward to improve the ability to create cash,the quality of profits and the ability to pay off debts.The research results have guiding significance for improving the cash management level of Yihua Highway Engineering Company.
作者
项继飞
XIANG Jifei(College of Business Administration,Liaoning Technical University,Huludao 125105,China)
出处
《辽宁工程技术大学学报（社会科学版）》
2019年第5期364-368,共5页
Journal of Liaoning Technical University(Social Science Edition)
基金
辽宁省社科规划基金(L16BGL023).
关键词
现金流量
资产
时间价值
投资
偿债
cash flow
asset
time value
investment
insolvency
