| Since the reform and opening up, the non-public economy has been booming. Minor enterprises as an important part of the non-public economy, in the past 30 years, the pace of its development is obvious fast.With the high speed of minor enterprises’development, some serious management problems of its appear gradually. In recent years, the economic growth have continued to slow down, if enterprises continue to implement extensive pattern of cash-flow management, it will not conductive for minor enterprises to transform cash-flow resource into power for sustainable development of it, and the comprehensive strength of minor enterprises will be greatly weakened. The current cash-flow management mode of minor enterprises suffer serious challenges. In order to solve the problem of cash-flow enterprise, minor seeking to introduce scientific methods of cash-flow management, to use of enterprises resources efficiently, strive to a smooth transition to a new management mode.Based on the case of a music and arts training industry enterprise, the research focuses on the three aspects of the business activities, investment activities and financing activities. Research through carries on the analysis of the cash flow data, pointed out the enterprise current cash-flow dilemma and cash-flow management process in the presence of defects, analysis of main causes of the enterprise current cash-flow problems from multiple perspectives. According to the management experience of excellent enterprises at home and abroad, the research puts forward the optimization strategies of cash-flow management which have combined with universality and particularity, such as the establishment of a comprehensive cash-flow budget system and so on. Strategies not only can adapt to the characteristics of the industry, to help the case of enterprises to get rid of cash-flow difficulties, but also for the cash-flow management of minor enterprises to provide the general applicability of the management methods. |
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