1摘 要现金流量管理成为企业理财的重要手段之一，现金的流动强度也成了衡量一个企业资产流动性的重要指标。良好的现金流量管理手段，可以防止企业陷入资金链断链的危险，也可以为企业谋取更多的利益。以现金流量相关理论为基础，通过对长虹美菱股份有限公司财务报表中的数据进行分析计算，发现其所存在的问题，并且针对问题所在之处，提出切实可行的现金流量管理改善对策。关键词：现金流量；财务报表分析；现金流量管理；长虹美菱1AbstractCash flow management has become one of the important means of enterprise financial management, and the cash flow intensity has also become an important index to measure the liquidity of an enterprise's assets. Good cash flow management means can prevent the enterprise from falling into the danger of capital chain breaking, but also can seek more benefits for the enterprise. Based on the theory of cash flow, this paper analyzes and calculates the data in the financial statements of Changhong Meiling Company Limited, find out what the problem is, and the feasible countermeasures for the improvement of cash flow management are proposed according to the problems.Key words: The cash flow; Financial statement analysis; Cash flow management; Changhong Meiling2目 录1 引言..................................................................................................................................................11.1 研究背景及意义...............................................................................................................11.2 研究综述...............................................................................................................................2 长虹美菱现金流量管理的分析................................................................................................2.1 长虹美菱股份有限公司简介..........................................................................................2.2 经营活动产生的现金流量........
