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1、THEKEYOFMONEYMANAGEMENT:CASHFLOW“Cashisking”hasbeenconsideredtobethecenterphilosophyofenterprisecapitalmanagementforalongtime.Enterprisecashflowmanagementdecisionsarealwaysbethekeytocorporatesurvival.Facingincreasinglyfiercemarketcompetition,thesurvivalenvironmentofbu
2、sinessiscomplexandchanging.Throughimprovingthemanagementofcorporatecashflow,wecancontroltheoperationalriskreasonablyandenhancetheoverallefficiencyoftheuseoffunds,whichwillacceleratetheenterprise'sowndevelopment.CashandcashflowCashflowisanimportantconceptofmodernscienc
3、e.Itmeans,inacertainaccountingperiod,inaccordancewiththecashbasis,thecashinflow,cashoutflowandthetotalamountofthemthatgeneratedbyenterprise’scertaineconomicactivity(includingbusinessactivities,investmentactivities,financingactivitiesandnon-recurrentitems).Namely:thenu
4、mberofcashandcashequivalentsoftheinflowandoutflowinacertainperiod.Usuallythe‘cash’formthecashflowmanagement,isnotmeanhandheldcashasweunderstand,butthecorporatecashonhandandbankdeposits.Italsoincludesothercurrencies,fundsandcashequivalents.CashisnotequivalenttoprofitsI
5、tisknownthatenterpriseistotakegainingaprofitasthepurpose.Currentlythereisalsosomeenterprisepainstakinglyrunningafterhighavailsandhighprofits.Thereforesometimes,therewillbesuchakindofwrongthought,thinkingthatenterpriseprofitdemonstratinghighnumber6istheperformanceofthe
6、effectivenessoftheoperation,andmostlywillignoretheliquiditythatoughttobeprecipitatedinprofit.Asanenterprisemoneydirector,peopleshouldbeabletodistinguishthedifferencebetweencashandprofitadequatelyandcorrectly.Profitdoesnotmeanthatbusinesseshaveamplecurrentcapital.Curre
7、ntcapitaliswhatwecommonlyknownasthecashflow,whichplaysanimportantroleforthehealthydevelopmentofenterprise.Cashflowreferstothenumberofcashinflowandoutflowinaperiodoftime.Whensellingproducts,providelabor,sellthefixedassets,orborrowfromthebankenterpriseswillobtainthecash
8、,whichformsthecashinflow.Inordertosurvive,develop,andexpandthepurchaseofrawmaterials,thepaymentofwages,thebuildingfixedasset