摘 要
本文探讨了现金流量管理在企业经营决策中的重要性及其优化策略。首先概述了现金流量管理的概念、内涵及其与企业经营决策的关系，并介绍了相关理论基础。接着，分析了现金流量管理对企业投资决策、融资决策及整体经营决策的具体影响，指出其对企业资金运作效率和风险控制的关键作用。在此基础上，提出了加强财务管理以提升现金流量管理水平、优化资本运作以提高管理效益、以及拓展融资渠道以提高筹资能力等优化策略。本文旨在为企业管理者提供现金流量管理的实践指导，促进企业资金的有效配置与利用，助力企业实现可持续发展。
关键词：现金流量管理；企业经营决策；优化策略
Abstract
This paper discusses the importance of cash flow management in business decisions and its optimization strategies. It first summarizes the concept and connotation of cash flow management and its relationship with business decisions, and introduces the relevant theoretical basis. Then, it analyzes the specific influence of cash flow management on enterprise investment decision, financing decision and overall operation decision, and points out its key role in the efficiency of enterprise capital operation and risk control. On this basis, the optimization strategies of strengthening financial management to improve the level of cash flow management, optimizing capital operation to improve management efficiency, and expanding financing channels to improve financing capacity are proposed. This paper aims to provide practical guidance for cash flow management, promote the effective allocation and utilization of enterprise funds, and help enterprises to achieve sustainable development.
Key words: Cash flow management; business decision; optimization strategy
目 录
一、引言 1
二、相关概念及理论基础 1
（一）现金流量管理的概念与内涵 1
（二）现金流量管理与企业经营决策的关系 2
（三）相关理论基础介绍 2
三、现金流量管理对企业经营决策的影响 2
（一）现金流量管理对企业投资决策的影响 2
（二）现金流量管理对企业融资决策的影响 3
（三）现金流量管理对企业经营决策的影响 4
四、现金流量管理的优化策略 4
（一）加强财务管理，提高现金流量管理水平 4
（二）优化资本运作，提高现金流量管理效益 5
（三）拓展融资渠道，提高筹资能力 5
结论 6
参考文献 7
致谢 7
