统计研究 ›› 2005, Vol. 22 ›› Issue (10): 33-6.

• 论文 • 上一篇    下一篇

现代企业现金流管理目标的理论及统计分析

陈志斌; 施建军
  

  1. 南京大学
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2005-10-15 发布日期:2005-10-15

  • Received:1900-01-01 Revised:1900-01-01 Online:2005-10-15 Published:2005-10-15

Abstract: Abstract:The goal of cash flow management of modem 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 modem 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