Study On The Optimal Management Of Listing Corporation Cash Flow Based On Life Cycle

Cash is the enterprise survival and development of the blood, in the fierce market competition environment, the development of today’s changing, funding problems hindered the development of enterprises, is the cause of great danger of bankruptcy. As awareness of the cash flow management position in the development of the enterprise to improve the concept has gained recognition, cash is king. But at the same time, cash flow management has not been given due attention, research on cash flow management lags behind. The purpose of this paper is to promote the enterprise to a smooth flow of funds, to avoid financial crisis,promote the sustained and healthy development of enterprises. The enterprise life cycle theory combined with the cash flow management, cash flow analysis is to, based on the enterprise life cycle theory to explore the weft, cash flow management and optimization problems of enterprise’s life cycle.However, due to cash flow management started late in our country, the preparation of cash flows statement is also in the recent years, in practice, the management of cash flow of enterprises of our country still exist in all aspects of the problem. Cash management is weak,its roots mainly lies in the accounting theory circle and practice circle and not really clear cash flow management purposes, no clear relationship between enterprise strategy, enterprise value and cash flow of the three.So the cash flow management lacks direction, so lead to cash flow management as a mess. And we for cash flow management experience is not enough,some enterprises only one-sided pursuit of profit maximization, this phenomenon is universal in our country at present, this and our country enterprise superintendent quality and understanding of the cash flow is not deep about. We believe that, with the relevant quality management personnel is improved, and the continuous improvement of the market economy,capital mobility and reasonable will create greater value for the enterprise. The starting point to improve the situation based on XZJ, the author of the company management is very familiar with, after long time observation and analysis, the author thinks that the sustainable development of XZJ company and the basic problem of improving market competitiveness is to solve the company cash flow management ability, enhance the value creativity of the company. This is the main reason for this article came into being.This paper consists of five parts. The first part is to introduce the research of cash flow management background and significance, the status quo at home and abroad; the second part mainly introduces the theoretical basis of the theory of life cycle related concepts of management of cash flow and optimization of the article is the most important; the third part introduces the general situation of Xinjiang XZJ enterprise cash flow management, including the basic situation of enterprises, the company’s cash flow management present situation analysis, business life cycle stage judgment; the fourth part mainly analyzes the Xinjiang XZJ enterprise cash flow management and optimize the management measures; the fifth part is the conclusion and the enlightenment, this article summarizes the research and points out the insufficiencies of this research and the future can continue the research direction of.With the continuous development and progress of society, management method only to keep pace with the times, to better adapt to the future development of the enterprise. This paper tries to analyze the problems found in the implementation process of cash flow management of the XZJ enterprises in Xinjiang, and according to the problems found, put forward the optimization management measures, the hope can be fully applied to the enterprise the management concept of cash flow is optimized, so that the enterprises can better and faster development.This paper aims to solve the key technology or problem is: through the analysis of the cash flow of XZJ company,(1) determine the stages of the life cycle of the enterprise through the analysis of XZJ;(2) analysis of the current situation of the management of cash flow are given for XZJ company;(3) put forward the optimization of cash flow management and countermeasures.