现代企业现金流管理目标的理论及统计分析

被引：14

作者：

陈志斌

施建军

机构：

[1] 南京大学商学院

来源：

统计研究 | 2005年 / 10期

关键词：

现金流管理; 持续创造价值; 统计分析;

D O I：

10.19343/j.cnki.11-1302/c.2005.10.008

中图分类号：

F275 [企业财务管理];

学科分类号：

1202 ; 120202 ;

摘要：

The goal of cash flow management of modern companies is discussed in terms of theory.It is tried to argue from the aspects of the essence of capital, limit of external environment and internal needs of company administration that the goal of cash flow management of modern companies is sustainable value creation.In the second part, we did a research about the ultimate goals and specific ones of cash flow management in the interviewees companies.At last the whole argument of the above theory is proved by the statistic analysis of survey results.

引用

页码：33 / 38

页数：6

共 7 条

[1] 现代企业成本控制的有效路径——金陵集团塑料厂成本控制案例分析 [J].