小议如何解决金融危机对企业经营性现金流的影响

Discuss How to Solve the Financial Crisis's Impact on Operating Cash Flow

我国会计准则将现金流定义为现金和现金等价物的流入与流出,现金流又可分为经营性现金流、投资性现金流和筹资性现金流。一般而言,经营性现金流能更好地反映公司创造价值的能力,是企业自身创造现金流量能力的反映,应对金融危机冲击,改善经营性现金流状况,需要企业实施稳健的财务策略,建立经营性现金流预算制度,实施经营性现金流预警及控制,减少应收账款和存货,降低生产经营成本,运用延期支付手段,并积极开展对外融资。

China＇s accounting standards defines cash flow as cash and cash equivalents of the inflow and outflow. Cash flow can be divided into operating cash flow, investment cash flow and financing cash flow. In general, the operating cash flow could better reflect the company＇s ability to create value, it is thereflects of company＇s own capacity to create cash flow, coping with financial crisis and improving operating cash flow position needs the enterpriseto implement sound financial strategies and establish operating cash flow budgeting, implement the operating cash flow of early warning and control and reduce accounts receivable and inventory, lower production costs and use deferred payment means, to carry out external financingactively.