The Cash Flow Management Research Of Group A Company Based On The Theory Of The Balance Management

Nowadays with the new economic normalization, domestic economic growth is slow, and the overall economic downward pressure is heavy. Cash, as a kind of rare resource, which is called "cash is king", "cash is more important than profit", it serves to show the important core status of cash in the social and economic development to the enterprise operation management. The "profit", "cash flow" of company became the key indicators of business department and finance department linkage. To improve cash flow management technology, to classify and manage the cash flow in operating activities, investing activities and financing activities, to focus on the transition of all kinds of cash flow, the reasonable control of the transitions between the direction and velocity of cash flow, to breed the company with income and growth potential "cash cow", and to balance cash flow, is the modern enterprise theory and practice of cash flow.This paper is to explain cash flow management theory based on balance management theory by an empirical case, in order to provide a beneficial help to the private group, enterprise or similar enterprises who are in practice. The whole thesis is divided into five parts. The first part is the introduction part, which mainly introduces the research background and significance of this paper, domestic and foreign research situation of cash flow management, research content and target, emphasis and difficulties as well as the research ideas and methods, the innovation and disadvantages. The second part is the cash flow balance management theory, which introduces the concept and the meaning of cash flow management theory, the enterprise cash flow management model, the method to determine optimal cash holdings and cash flow in different life cycle of enterprise operation rules; the concept and meaning of balance management theory, as well as balance management in the application of management; and it expounds the relationship of the balance of cash flow management theory, works and balance management, cash flow balance evaluation standard and form of expression, the cause of the imbalance of cash flow and form, and the principle of balance of cash flow management, etc. The third part use an empirical case to show some aspects of Group A:the cash flow management status, financial condition and cash flow information index analysis and evaluation, analysis, and the problems existing in the management of cash flow. The fourth part is cash flow management measures of Group A based on the theory of balancing management. The last part is the conclusion, which points out the disadvantages in this paper and the direction we should continue thinking.