Enterprise Cash Flow Management Research

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 corporation's exist and key chain for realization of capital increment. 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, this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow, then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow. Meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control.