摘要
市场竞争中企业驾驭资金的能力直接关乎其生存与发展,现金流量管理是资金管理的关键,是整体资金运动的核心,是现代企业规避风险、构筑财务安全的基石。在对现金流量管理性质与功能研究的基础上,联系我国企业现状,探讨了科学系统的现金流量管理基本原则与工作方法。
In the market economy,the capability of company controlling fund influences directly itself business and development.The management of cash flow is the key of fund management and core of whole fund turnover,which is effective method to evade the risk and to build financial safety for modern company.This arti - cle researches into the characters and functions of management of cash flow.after thought of now enterpoises in our country,the article studies scientific and systematic working methods.
出处
《科技进步与对策》
CSSCI
北大核心
2003年第12期174-175,共2页
Science & Technology Progress and Policy
