On Cash Flow Management Of Small And Medium Sized Enterprises In China

with the constant improvement of China’s market economy, small and medium-sized enterprises in our country national economy especially occupies very important position in the job. Small and medium-sized enterprises has gradually become one of the most important part of national economy, at the same time also become an important power to promote the development of the society, and may be quite a long period of economic development in the future, it will still be the most dynamic economic organization.Although small and medium-sized enterprises has good prospects for development, but its still exist many problems in the process of development, short life of which is a problem in our country small and medium-sized enterprises widespread. Investigate its reason, mainly because of the enterprise did not actively and effectively control financial risks, and then evolved into financial crisis lead to decline, and the main inducing factors of enterprise financial crisis is the cash flow management. Therefore, research on small and medium-sized enterprise cash flow management is very practical significance.This article is based on the importance of small and medium-sized enterprises in the national economy and the urgency of strengthen its cash flow management, using the way of combining normative research and case analysis method, and analyzes the cash flow management related concepts and theory, introduced the domestic and foreign related literature about cash flow and cash flow management, and academia to the latest research results of cash flow and cash flow management. And then the case analysis part of this article, introduces the basic situation of the case company, define the company belongs to the small and medium-sized enterprises, and analyzes the connotation and importance of small and medium enterprises as well as the significance of cash flow management for small and medium enterprises. Then carries on the simple analysis of J company industry, this paper expounds the case of the company’s cash management, analyzing the present situation, existing problems and their causes in the final analysis is given to the case company’s improvement measures.