现金流量:企业财务管理不可或缺的信息

Cash flow: Indispensable Information for Enterprise Finance Management

企业财务管理就其内容是对现金及其流转的直接管理 ,目标是实现现金性收益的最大化 ,管理的有效实施和目标的实现 ,必须有现金流转信息的决策支持。而现金流量信息由于本身的客观性、可靠性 ,能够弥补营运资金、利润等传统评价指标的不足 ,提供更有价值更为相关的现金流转信息 。

Enterprise finance management is to manage directly the cash and its flow. The objective is to maximize the return of cash. The effective management and the realization of the objective must be supported by the information of cash flow. Its objectiveness, reliability can remedy the shortcomings of the conventional evaluation quotas of working capital and profit, provide more valuable cash flow information, and make it indispensable to enterprises finance management.