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企业战略性现金流管理的探讨 被引量:46

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摘要 本文从现金流管理的现状和问题分析入手,提出要从观念上重视现金流管理,把现金流量管理提高到战略层面来研究,同时还分析了战略性现金流的特征,关注影响现金流管理的重要因素和指标,建立现金流管理的全面控制体系。
作者 孟焰 李连清
机构地区 中央财经大学
出处 《财会通讯(上)》 北大核心 2006年第10期10-12,共3页 Communication of Finance and Accounting
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