摘要
物流企业在刚刚起步的阶段,往往需要投入大量的资金。这时企业的现金流出量大于现金流入量,所以经营活动和投资活动的现金流量净资产会呈现出负值的现象。随着企业不断发展壮大,企业的资金投入量需求不断增多,生产规模也不断扩大,促使经营活动和筹资活动现金流量净额由负转为正,所以深入分析物流企业的现金流量管理存在的问题具有重要的现实意义。文中通过具体论述提升物流企业现金流量管理水平的意义,并根据实际情况提出与我国物流企业当下的发展状况相适宜的现金流量管理策略来切实维护物流企业的发展健康与稳定。
logistics enterprises in the initial stage,often need to invest a lot of funds. At this time,the cash outflow of the enterprise is greater than the cash inflow,so the net cash flow assets of operating activities and investing activities will show a negative phenomenon. With the continuous development and growth of enterprises,the demand for capital input of enterprises has been increasing,and the scale of production has also been expanding,which has promoted the net cash flow of business activities and financing activities from negative to positive. Therefore,in-depth analysis of the problems existing in cash flow management of logistics enterprises is of great practical significance. This paper discusses the significance of improving the cash flow management level of logistics enterprises,and puts forward the cash flow management strategy that is suitable to the current development situation of logistics enterprises in China to effectively maintain the development health and stability of logistics enterprises.
作者
丁梧桐
邱强
DING Wu-tong;QIU Qiang(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流工程与管理》
2019年第5期71-72,共2页
Logistics Engineering and Management
关键词
物流企业
现金流量
管理策略
logistics enterprise
cash flow
management strategy