摘 要现金流量管理是公司生存和发展的关键，能够帮助公司有效的利用内部的现金资源。本文将通过浅析光鑫电子公司的现金流入、现金流出、现金结存所产生的现金流量，综合光鑫电子公司 2015 年-2018 年的财务数据进行分析，以现金流量管理的基本理论为基础，结合公司现金流量的发展现状，从融资渠道的匮乏、资金回流速度慢、产品同质化严重、缺乏现金管理思维等问题出发，为了有效、全面地加强光鑫电子公司现金流量管理的同时，提出了构建合理的多渠道融资、加快现金流速、加强创新研究、培养高素质人才的优化现金流管理的对策，以此来提高公司自身的现金流量管理，推动公司的健康持续发展，奠定了稳定的基础。总体而言，该课题的研究具有一定的实际意义。关键词：光鑫电子公司 现金流 资金流速 Abstract Cash flow management is the key to the survival and development of the company, which can help the company to use the internal cash resources effectively. Based on the basic theory of cash flow management and the current situation of the company's cash flow, this paper analyzes the cash flow generated by the cash inflow, cash outflow and cash balance of Guangxin Electronics Company from 2015 to 2018, and sets out from the lack of financing channels, the slow return of funds, the serious homogeneity of products, the lack of cash management thinking in order to effectively and comprehensively strengthen the cash flow management of Guangxin Electronics Company At the same time, the countermeasures of constructing reasonable multi-channel financing, speeding up cash flow rate, strengthening innovation research and cultivating high-quality talents to optimize cash flow management are put forward, so as to improve the cash flow management of the company itself and lay a stable foundation for promoting the healthy and sustainable development of the company. Overall, the research of this subject has certain practical significance.Keywords: Guangxin ...
