企业现金流战略管理初探

Abstract

从企业战略角度分析了现金流战略管理的内涵及其特征,提出现金流战略管理动态平衡的管理理念,即现金流长期平衡、结构平衡和风险平衡,并在此基础上,初步设想采用战略性现金流预算方法实现现金流战略管理。

The conception and characteristics of the strategic management of the cash flow were analyzed from the viewpoint of enterprise strategy.The management idea of the dynamic balance of the strategic management of the cash flow was put forward,that is,the balance of cash flow,structure and risks.On such a basis,the strategic management of the cash flow was realized by way of the budget of the strategic cash flow.