摘要
现金流量管理是一个内涵极其丰富的管理领域 ,在现代企业财务管理中居于核心地位。但我国的现金流量管理水平较低 ,尚处于经验、规章性管理阶段。本文试图在论述现金流量管理的内容和意义的基础上 ,分析它在企业财务管理中的特殊地位 ,以期引起人们的高度重视 ,实现现金流量管理从经验、规章性管理向科学管理的转变。
Cash flow management,a management arena with abundant connotations,is now playing a leading role in the modern accounting management.However,in our country it is still on a relatively low level,owing to the management mainly dominated by experience and regulation.This essay,expounding the contents and significance of cash flow management,aims to analyze its special in the accounting management.So as to evoke the public attention and realize the transition from management by virtue of experience and regulation to scientific management.
出处
《技术经济与管理研究》
2002年第4期77-78,共2页
Journal of Technical Economics & Management
