摘 要我国战略发展的重要组成部分是发展高新技术产业，但科技企业的现金需求难以预测，现金流波动比较频繁。本文选择深圳华强有限公司作为研究对象，结合该公司的年报数据，在查询数据和搜集相关的文献资料的基础上，对该公司的现金流管理情况进行整合分析。经过探讨发现了该企业在现金流管理中存在着一些不足：经营活动收支不平衡、筹资渠道单一、投资收益低下。为完善该公司对现金流的管理，提出了几点建议：加强经营性现金流管理；拓宽筹资渠道；优化投资收益。希望能在一定程度上改善该企业在现金流管理方面的不足，实现其财务结构的优化与完善，达到缩减和控制财务风险的目的，并为同类型的科技企业提供一定的借鉴意义。关键词：科技企业 现金流 财务分析 现金流管理 Abstract An important part of China's strategic development is the development of high-tech industries, but the cash needs of technology companies are difficult to predict, and cash flow fluctuations are relatively frequent. This article selects Shenzhen Huaqiang Co., Ltd. as the research object. as the research object, combined with the company's annual report data, based on the query data and the collection of relevant literature, conduct an integrated analysis of the company's cash flow management situation. After discussion, it was found that there are some shortcomings in the company's cash flow management: imbalance in operating income and expenditures, single funding channels, and low investment returns. So as to improve the company's management of cash flow, several suggestions were made: strengthen operating cash flow management; expand financing channels; optimize investment activities. It is hoped that the company's cash flow management deficiencies can be improved to a certain extent, the optimization and improvement of its financial structure can be achieved, the purpose of reducing and controlling financial risks can be achieved, and it can provide some referen...
