省级电网企业现金流量管理的探讨

Research on Cash Flow Management of Provincial Power Utility

企业的现金流量与企业的偿债能力、购买能力、收益质量和财务弹性息息相关，对现金流量的管理与控制是企业财务管理的关键之一。本文从管理实践出发，归纳了当前公司现金流量的主要特点以及加强现金流量管理所采用的主要方法，通过分析存在的问题，总结实际工作经验，提出了进一步改进和提高企业现金流量管理的几点建议。

The cash flow of an enterprise is essential to its debt repayment capability, purchasing power, earnings quality and financial flexibility. Management and control of cash flow is the key of corporate financial management. This paper, proceeding from management practice, summarizes the characteristics of current corporate cash flow and the approaches used in strengthening cash flow management, and presents the recommendations for improving corporate cash flow management through diagnosis of problems and summing up of practical experience.