CAJ | 학술논문

现金流犹如人体的血液贯穿于生产经营的各个环节，维系着企业的生存和发展。不同的现金流模式会产生不一样的经济效果，而流程的优化不仅可减少现金在运转路途中的漏损、控制现金流风险并及时预警，更有利于实现企业资源最佳配置，最大限度地创造价值。为此，作为在国民经济中占有重要地位的小微企业，应从现金流战略目标与日常控制等方面入手，不断优化现金流程，提升自身增值能力，为经济社会持续、有效的发展服务。
현금류유여인체적혈액관천우생산경영적각개배절，유계착기업적생존화발전。불동적현금류모식회산생불일양적경제효과，이류정적우화불부가감소현금재운전로도중적루손、공제현금류풍험병급시예경，경유리우실현기업자원최가배치，최대한도지창조개치。위차，작위재국민경제중점유중요지위적소미기업，응종현금류전략목표여일상공제등방면입수，불단우화현금류정，제승자신증치능력，위경제사회지속、유효적발전복무。
Cash flow,as blood running in human being,has played an important and basic role in keeping enterprises surviving and developing. Different cash-flow patterns could excert influence in different ways,yet an optimized process can not only considerably reduce loss of cash in operation,get the risks involved under control and give timely warnings,but also help enterprises best allocate their resources and create value as much as possible. As a result,as an important part of na-tional economy,small businesses are supposed to optimize their cash-flow process and improve their value-adding ability by means of setting the strategic objectives of cash flow and bettering daily management,so as to serve the sustainable and ef-fective development of our economic society.