摘要: 随着我国政府改革的日益加深，各种市场经济主体均取得了十足发展，作为新生经济力量，上市企业对我国社会主义市场经济的建设发挥的功效越来越大。本文以万科A公司的现金优化管理为例，指出当前我国上市企业现金优化存在的问题，比如经营活动收支不平衡，项目投资周期占用过长等，就上述问题提出相应对策，通过现金优化管理机制，完善现金流循环等方式以切实提升上市企业现金优化水平，促进上市企业业绩增加。通过对现金流量的分析与研究可以帮助企业有效规避些投资项目上的巨大财产损失，保证企业财务经营可持续发展。90667

毕业论文关键词：市场经济，现金流量，现金流量优化

Abstract: With the development reform of our government, all kinds of market economic subject has obtained full development, As a new economic power, the greater the effect in the construction of months ,Small and large enterprises are numerous ,economic management system more flexible ,able to widely absorbs many employment population in our country, promote social progress and scientific and technology innovation 。However, we should also note that China’s rapid development of small and medium sized enterprises at the same time ,also has many problems and constrains ,such as technology , talent ,money ,etc, This among them , the enterprises didn’t from a scientific and perfect internal cash flow management, system ,and the resulting company pays cash shortage ,the production and business operation problems such as insufficient , if not Properly handle cash is likely to cause the enterprises crisis ,or even bankruptcy co, LTD ,the cash flow management ,for example ,points out problems existing in the current our country small and medium sized enterprises cash flow management ,and puts forward corresponding。 源G于J优L尔V论N文M网WwW.youeRw.com 原文+QQ75201`8766

Key words: market economy, cash flow ,make more cash flow

目录

1  引言 4

1。1  研究背景 4

1。2  研究意义 4

1。3  文献综述 4

2  现金流量管理概论 5

2。1  现金流量的概念及构成 5

2。2  影响现金流量的因素 5

2。3  现金流量管理的含义及原则 6

3  万科公司经营及现金流量现状 7

3。1  万科公司简介 7

3。2  总现金流入流出结构图表 7

3。3  经营活动现金流情况 9

3。4  投资活动现金流情况 9

3。5  筹资活动现金流情况 10

4。  万科公司现金流量管理存在的问题及原因分析 10

4。1  经营策略缺乏市场经验 10

4。2  投资活动缺乏创新渠道 11

4。3  筹资活动方式单一 12

5  万科现金优化对策 13

5。1  优化经营现金流量管理机制 13

5。2  完善投资项目现金流循环 14

5。3  为筹资制定风险预警指标体系