| Cash is very important to the enterprise, cash flow has been compared as the blood of the enterprise which is formed by the cash inflow and outflow, managers increasingly realize the importance of the cash flow management. Research on the cash flow started when waltz take the cash flow index into financial evaluation system, then more and more scholars pay attention on the research of cash flow theory on 1970s, enterprise focus on cash flow from the bankruptcy of an American corporation-the grant group, the collapse of the enterprise that have good profit year after year make managers realize the importance of the cash flow management. Compare to the traditional evaluation by profitability the index of cash flow can indicate the operate situation better.A number of useful explorations have been focused on the enterprise's cash flow management in China's academic. The importance of cash flow has been realized by many enterprises. But due to the long-term impact of the planned economy, there are huge differences between local enterprise and foreign enterprise on business model,management system,enterprise culture, which make the cash flow manage can't match the strategy object in some enterprise, cash flow management becomes a mere formality and other issues, cash flow management in the business can't play an important role.In this paper, the current status of cash flow management study has been summarized, the relevant theories have been studied seriously, and on this basis of the Group's general corporate cash flow pipe on the line inductive analysis process, and by collecting information on L Group, summed up the cash group L group current management situation, pointed out the L Group cash flow management in some of the problems and put forward on this basis the Group's cash flow management model, built from the organization, cash flow analysis, budget management, operations management, risk control, performance evaluation, system security aspects are described. |
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