[摘要]中小型公司是国内经济体制中至关重要的主体，占国内公司总数的大多数，对整个社会的发展稳定和国民经济做出了很大贡献，但是，中小企业的存活率较低。实践证明，现金流量关乎企业的生死存亡，中小企业所面临的生存发展危机绝大部分是因为没有有效管理企业现金流量，最终演变成企业财务危机。继金融危机之后，“现金为王”已经成当下全球最流行的策略，基于中小企业财务危机与企业现金流量之间的相关关系，经过对中小规模公司资金流通总量的统计和研究表明，国内中小规模公司在资金流通量方面存在不足，随后根据上述不足制定解决方案和措施，进而促进中小规模公司尽早发觉、防范和化解在经营过程中面临的财务危机。因此，对中小企业现金流量进行研究分析，对于保障中小企业的良性发展，对确保我国经济的平稳、高速、积极及长远发展提供一定的参考和借鉴。75178

毕业论文[关键词]中小企业  现金流量  现金流量分析

Research On Cash Flow Analysis of Small And Medium-Sized Enterprises

Abstract:Small and medium-sized enterprise is our country national economy indispensable part, occupy the most number of the enterprise of our country, on the whole social stability and the development of national economy has made great contribution, however, small and medium-sized enterprise survival rate is low。 Practice has proved that the cash flow related to corporate survival, small and medium-sized enterprises are facing the survival and development crisis most is because there is no effective cash flow management of enterprise, eventually evolved into the financial crisis。 After the financial crisis, "cash is king" has become today the world's most popular strategy, based on the relationship between the small and medium-sized enterprise financial crisis and corporate cash flow, through the analysis and management of small and medium enterprises cash flow, found the existence of our country small and medium-sized enterprise cash flow problems, and put forward countermeasures to solve these problems, to help small and medium enterprises discover, prevent and resolve the financial crisis facing in the course of business。 Therefore, the small and medium-sized enterprise cash flow analysis, to ensure the healthy development of small and medium-sized enterprises, the ultimate protection of national economy healthy, stable and rapid and sustainable development has important practical significance。

Key words: Small and medium-sized enterprises  Cash flow  Cash flow analysis

目  录

1  引  言 1

1。1  研究背景及意义 1

1。2  研究内容及方法 2

2  中小型企业现金流量相关理论 2

2。1  中小型企业理论 2

2。2  中小型企业现金流量理论分析 2

2。2。1  现金流量的定义 2

2。2。2  现金流量的分类 3

2。2。3  现金流量分析指标体系 3

3  中小型企业现金流量存在的问题 4

3。1  中小企业的资金来源渠道过窄 4

3。2  中小企业的资金使用效率偏低 5

3。3  中小型企业缺乏资金管理机制 6

4  中小型企业现金流量存在问题的对策