A Study On Cash Flow Management Of Corporates

Cash,the blood of enterprise,is a kind of manifest of capital or fortune of one enterprise. The circulation of cash is basic precondition of corporations exist and key chain for realization of capital inerement. Cash flow is rain glass of enterprise's management. The financial status of corporation is fundamentally determined by some aspects like production plan,system of stock and system of tick and return payment,which also influence the cash flow. Therefore the concept and methods of cash flow management is crucial for survival and development of one enterprise.On the basic of brief introduction of some concerning concept and theory of cash flow,first of all, this article confirm the target of cash flow management——creative value continually. Then, we discuss how to manage cash flow from two aspects including stratagem and tactics. The reengineering can change the corporation from cash flow, operation flow and management flow. Through the reengineering, the corporation can reclaim cash flow post, and improve the payoff and creative value. Finally, we can get conclusion as following: first, the target of cash flow management is value creative; second, there are many factors should influence the target of cash flow management, such as external environment, internal environment, self-development; third, in cash flow management, especially operational cash flow management, reengineering is very important method; forth, stratagem of cash flow decide long-term cash flow management can creative value for corporation.