Research On Cash Flow Anagement Of Online Education Enterprises

Education is the foundation of our country.With the rapid development of society and information technology,online education has become the development direction of education in the future,and people’s strong demand for learning and deepening attention to education also make online education industry get a lot of attention.In recent years,with the rapid development of online education industry,the number of newly established enterprises is increasing.However,many online education enterprises have problems with their funds,and even go bankrupt due to the rupture of capital chain.Cash flow has become the "life and death" of online education enterprises.At present,the development of online education industry is not mature.In order to obtain users,enterprises need to invest a lot of money in marketing.The low viscosity of paying users leads to the uncertainty of their cash inflow,which brings great challenges to the cash flow management of enterprises.Moreover,there are few researches on cash flow management of online education enterprises.Therefore,this article has practical significance for in-depth research on cash flow management of online education companies.This paper first integrates domestic and foreign scholars’ research on cash flow management,absorbs scholars’ excellent research results,grasps the relevant theoretical knowledge of cash flow management,and further integrates theory with practice.Secondly,this paper analyzes the characteristics of cash flow,management status and influencing factors of the current online education industry based on the development status and data of online education industry,and studies the cash flow management of online education enterprises by taking LAIX as an example.By analyzing the cash flow of LAIX,this paper finds that there are some problems in its cash flow management,such as the single source of cash flow created by operating activities,a large number of deferred income affecting enterprise financing,unreasonable use of funds and unbalanced cash inflow and outflow.In view of the problems found,this paper explores the root of the problems from the internal and external environment of the enterprise,and finds that the external factors such as policy,technology,social environment,market competition and so on will affect the cash flow management of the enterprise,and the internal factors such as the enterprise’s own development,internal control and development strategy directly lead to the emergence of cash flow management problems.In order to solve the above problems,combined with the characteristics of the industry,this paper puts forward suggestions to optimize the cash flow management of online education enterprises from the macro and micro levels.