物流企业现金流量管理问题研究
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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.
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.
引文
[1]梁建华.论现金流量管理及其在企业财务管理中的地位[J].物流企业管理与科技,2017(15):83-84.
[2]向文婷,邱强.管理层股权激励与成本粘性——基于变参数模型的研究[J].经济研究导刊,2018(18):114-117+180.
[3]马萍.基于文献计量层次分析法的研究综述[J].经济研究导刊,2018(32):6-8.
[4]陈健,邱强.我国林业上市公司股权激励研究[J].林业经济,2017,39(11):57-60+82.
[5]陈健,陈晔,张嘉琪.独立董事、银行债务融资与环境信息披露——基于林业上市公司的经验数据[J].中国集体经济,2018(13):109-112.
[6]陈健.高管离职视角下的股权激励研究综述[J].经济研究导刊,2018(34):91-93.
[2]向文婷,邱强.管理层股权激励与成本粘性——基于变参数模型的研究[J].经济研究导刊,2018(18):114-117+180.
[3]马萍.基于文献计量层次分析法的研究综述[J].经济研究导刊,2018(32):6-8.
[4]陈健,邱强.我国林业上市公司股权激励研究[J].林业经济,2017,39(11):57-60+82.
[5]陈健,陈晔,张嘉琪.独立董事、银行债务融资与环境信息披露——基于林业上市公司的经验数据[J].中国集体经济,2018(13):109-112.
[6]陈健.高管离职视角下的股权激励研究综述[J].经济研究导刊,2018(34):91-93.