摘要
论述了良好的盈利能力并非企业得以持续健康发展的充分条件,是否拥有正常的现金流量才是企业持续经营的前提。提出加强企业集团的现金流管理,从观念上重视现金流管理,把现金流量管理提高到战略层面来研究,建立现金流管理的全面控制体系。
Discussing the good corporate profitability is not a sufficient condition for sustainable and healthy development, and whether the enterprise has a normal cash flow from continuing operations is a prerequisite. Raised up to strengthen corporate group＇ s cash flow management. Emphasis on cash flow management from the the concept, study the cash flow management at the strategic level and establish the comprehensive control system of a cash flow management.
出处
《中国林业经济》
2009年第1期60-62,共3页
China Forestry Economics
关键词
企业集团
现金流
财务管理
enterprise group
cash flow
financial management
