摘 要近些年来，我国进入全面建设小康社会的关键阶段，人们的消费水平进一步的提高，经济社会的高速发展对电子信息产品的需求也在同步的增长。在这种条件下，电子制造行业中我国企业市场竞争日益剧烈，企业的经营管理发展在竞争中发挥了重要的作用，企业的经营管理发展状况良好才能继续的发展下去。本文以广东劲胜智能公司为例，从企业的存货管理、现金流量管理、偿债能力和应收账款管理方面上进行浅谈并提出改进对策。关键词：应收账款 现金流量管理 偿债能力 存货AbstractIn recent years, China has entered the critical stage of building a well-off society in an all-round way, with the further improvement of people's consumption level and the rapid development of the economy and society, the demand for electronic information products is also growing synchronously. Under such conditions, the market competition of Chinese enterprises in the electronic manufacturing industry is increasingly fierce, and the development of enterprise management plays an important role in the competition. Taking guangdong jinsheng intelligent company as an example, this paper discusses the inventory management, cash flow management, debt paying ability and accounts receivable management of the enterprise and puts forward the improvement countermeasures.Keywords: Accounts receivable management Cash flow management Solvency Inventory management目 录一、引言..........................................................................1二、电子制造行业的挑战与机遇......................................................1（一）电子制造行业的市场竞争.............................................1（二）电子制造行业发展的基础条件.........................................2三、广东劲胜智能公司的发展现状...........................................3（一）5G 商用时代临近导致大量存货积压.....................................3（二）经营业务转型，公司产品处于初创期....................................4（三）应收账款逐年提高，坏账...
