基于现金流量的集团企业营运资金管理研究

Abstract:With the continuous development of economic integration，group companies have gradually become the main force involved in social and economic activities. Working capital is the focus of the group enterprise management activities. Cash flow process，the amount of cash flow and cash flow speed run throughout the whole process of the cash flow analysis. Working capital management mainly includes three aspects：capital budget formulation，capital flow control and fund evaluation system. Our proposal is that the group enterprises should establish a sound working capital management system，carry out working capital management starting from the enterprise as a whole，improve the awareness of working capital management，and combine with the process of building information technology interactive platform.

收起