摘 要
本文探讨了中小企业现金流管理的重要性及其面临的挑战与解决策略。首先概述了现金流的定义、分类及管理目标，明确了现金流作为企业生命线的核心地位。随后分析了现金流对中小企业维持日常运营、保障偿债能力和提升市场竞争力的关键作用。然而，中小企业在现金流管理中普遍面临预算执行不严格、缺乏管理意识及应收账款回收周期长等困境。为应对这些挑战，本文提出了加强预算控制、增强管理层现金流认知及加强催收管理等解决策略。这些策略旨在帮助中小企业优化现金流管理，提升资金利用效率，从而确保企业的稳健运营和持续发展。
关键词：中小企业；现金流管理；资金流动
Abstract
This paper discusses the importance of SME cash flow management and its challenges and solution strategies. First, the definition, classification and management ob jectives of cash flow are summarized, and the core position of cash flow as the lifeline of the enterprise is clarified. Then it analyzes the key role of cash flow in maintaining daily operation, ensuring solvency and improving market competitiveness. However, small and medium-sized enterprises in cash flow management are generally faced with lax budget implementation, lack of management awareness and long receivables recovery cycle. In order to meet these challenges, this paper proposes the solution strategies such as strengthening budget control, enhancing management cash flow awareness and strengthening collection management. These strategies are designed to help SMEs optimize their cash flow management and improve the efficiency of capital utilization, so as to ensure the steady operation and sustainable development of enterprises.
Key words: Small and medium-sized enterprises; cash flow management; capital flow
目 录
一、引言 1
二、现金流管理相关概述 1
（一）现金流的定义 1
（二）现金流的分类 2
（三）现金流管理的目标 2
三、现金流对中小企业生存发展的影响 2
（一）维持日常运营 2
（二）保障偿债能力 3
（三）提升市场竞争力 3
四、中小企业现金流管理面临的困境 4
（一）预算执行不严格 4
（二）缺乏现金流管理意识 4
（三）应收账款回收周期长 4
五、中小企业现金流管理的解决策略 5
（一）加强预算控制 5
（二）增强管理层现金流认知 5
（三）加强催收管理 6
结论 6
参考文献 7
致谢 7
