| This paper takes training institutions as the main research body and QD Education Group as the case analysis object to study the cash flow management of training institutions.Firstly,the research literature in related fields at home and abroad is studied,and through the excellent research results of scholars,the theoretical knowledge of cash flow management is mastered,and the cash flow management framework system of training institutions is constructed by combining the industry characteristics and development status of training institutions.Secondly,taking the epidemic as a separation node,this paper summarizes the current situation of cash flow and the differences in cash flow management of training institutions before and after the epidemic,and analyzes the importance of cash flow management for training institutions.Through QD Education Group as the case study object,the case study of cash flow management of training institutions,from the three major economic activities,a number of financial indicators to the overall cash flow management status of QD Group was analyzed,through the analysis,it can be found that QD Group’s cash flow management still has a lot of room for improvement,such as single cash inflow,poor capital coordination,weak implementation intensity of cash flow management,etc.,the cause of these problems,in addition to the influence of the external environment,is mainly the internal management of the enterprise.Therefore,at the end of the article,suggestions for optimizing cash flow management are put forward from both internal and external aspects,which provides ideas for the optimization of cash flow management of training institutions to a certain extent.Due to the limitation of the sample range,the depth of research in this paper is limited,but through the research and analysis of this paper,it is hoped that it can play a role in the cash flow management of training institutions,provide certain references and suggestions for the establishment of cash flow management mode of training institutions,and make the cash flow management of the industry more standardized and the long-term development of enterprises. |