Study Of Cash Flow Management Of The Listed Companies

With the rapid growth of China's economy transferring to the high quality development stage,higher requirements are proposed for Chinese enterprises.In the fierce market competition,only the enterprise cash flow is in a good circulation,the enterprise can guarantee the efficient and stable operation,and seize the opportunity to strengthen itself.It is urgent to improve the quality and efficiency of the supply system by government advocating the supply-side structural reform as the main line and promoting the reform of the quality of economic development.As the supply side enterprises,they must pay attention to the management of cash flow.From the perspective of enterprises to strengthen our economic competitiveness and build a solid economic foundation for the "two centenary goals".With the coming of information era,cloud computing,big data,and mobile Internet technology as the core,the Internet and traditional industries combined continuously,many modern entrepreneurial companies emerge and hold a good development prospect.In the new era,various high-yielding projects attract business investment.Many growing enterprises have started to invest in cross-border,constantly expanding the enterprise scale and striving to achieve "diversification" and "ecological development".But the inconvenient truth is that while many companies are expanding in size,but cash flow is not increased or even negative growth occurred.Ignoring their own strength with blind investment,and the rapid expansion rate increased the tension of the fund chain.The lack of cash flow management induced the survival crisis of enterprises.This article takes the Internet enterprise LETV as the study object,based on the related theory of cash flow,combining financial statements of LETV enterprisefrom 2013 to 2016,business model and internal control of cash flow situation,to find out problems and reasons of LETV enterprise in the management of cash flow,and put forward relevant solving measures,hoping to be used for reference to LETV and related enterprises.