摘 要现金流量是企业的流动的血液，维系着其生存发展的前提，充分展现了企业长期稳定发展的能力，而如今的竞争环境下，现金流量管理的重要程度越来越能凸显，紧密联系着企业的生存发展命脉。通过对深圳华一微电科技有限公司经营活动、投资活动、筹资活动产生的现金流量和现金及现金等价物净增加额的现金流量质量的分析，发现该公司现金流量质量较差。进一步研究，发现该公司现金流量质量较差的原因主要是企业收现能力差导致经营现金流入不足、企业现金流动性差导致投资现金流出不足、企业筹资管理意识不足导致筹资现金流入流出不平衡、企业管理者及财会人员对现金流量管理认识不全面、企业现金流量管理制度不健全。为有效控制现金流量管理，华一微电科技公司应提高企业回收现金能力以增加经营现金流入、调整企业资产结构以增加投资现金流出、优化并创新筹资管理以保持筹资现金流入流出平衡、加强培训管理者与财会人员现金流量管理意识、健全现金流量管理制度。关键词：华一微电 现金流量 现金流动性 筹资方式 AbstractCash flow is the blood flow of an enterprise, which is the prerequisite for its survival and development. ， reflects the ability of the enterprise to continue to operate, in today's market conditions, the role of cash flow management is increasingly prominent, so cash flow management is the top priority in the financial management of the enterprise. Through the analysis of the quality of the cash flow generated by the operation, investment and financing activities and the net increase of cash and cash equivalents of shenzhen wahyi microelectronic technology , it is found that the quality of the company's cash flow is poor. Further study, found that the poor quality of the company's cash flow reason mainly is the enterprise collection lead to poor ability of operating cash flow into the insufficiency, the enterprise cash liquidity difference leads to insufficient investment cash flow and enterprise financing management consciousness lead to raise cash flow imbalance, ent...
