摘要
中小企业比大型企业融资难,中小企业现金流对企业生存和发展影响更大。通过以江苏、浙江、安徽三省部分中小企业101份有关现金流管理要素抽样调查数据为依据,对中小企业不同现金流管理要素与企业经营绩效进行相关性分析,提出了改善中小企业现金流管理的对策建议。
Small and medium-sized enterpriseshave more difficult on financing than the large-sized enterprises,though their cash-flow has more significant impact on their surviving and expansion.This paper analyzed the correlation on cash-flow management elements and operational performance,based on 101 samples about cash-flow questions of census on small and medium-sized enterprises in JiangSu,ZheJiang,and AnHuiprovinces.It took the suggestions on improving the cash flow management of SMEs at last.
作者
吴思琪
王妹
WU Si-qi;WANG Mei(College of Economics Management,Nanjing Forestry University,Jiangsu 210037,China)
出处
《中国林业经济》
2019年第5期106-109,共4页
China Forestry Economics
基金
南京林业大学大学生实践创新训练计划项目“中小企业现金流量对企业经营绩效影响研究”（2017NFUSPITP176）
关键词
中小企业
现金流
经营绩效
相关性
small and medium-sized enterprises
cash-flow
operational performance
correlation
