摘要
长期以来,企业都是将利润看作是理财的核心。但实践表明,企业的现金流量是企业理财的精髓,是整个企业财务运转的润滑剂。一旦企业缺乏润滑剂的润滑,企业就会出现财务困难,乃至发生瘫痪。因此,要加强对现金流的管理和控制。
Enterprises always think of profit as the core of financing, but the practice indicates that, in fact, the cash flow is the core and it provides the lubricant for finance running. In case an enterprise is short of the lubricant, financing will be not working or more serious. Therefore, we must strengthen the management and control of the cash flow.
出处
《价值工程》
2006年第10期100-101,共2页
Value Engineering
