【摘要】 现金流量管理是企业财务管理中的一项重要内容,而高科技企业由于其高投入、高风险等经营特征,使高科技企业现金流量管理与其他企业相比有着不同的要求,其管理难度更大。本文根据我国高科技上市公司披露的财务报告,对高科技企业的现金流量及其管理状况进行了分析,指出在现金流量管理中存在的问题,并对高科技企业如何加强现金流量管理提出了具体的建议。更多还原

【Abstract】 Cash flow management is a significant part of financial management. Because of the characteristics of the high-tech enterprise, such as high investment, high risk and so on, its cash flow management has the distinction and is more difficult. According to the financial reports disclosed by the high-tech listed companies, the paper analyzes the cash flow of high-tech enterprises and its management situation and points out the existing problems in cash flow management. Furthermore, the paper brings forward the concrete suggestions on how to strengthen cash flow management in high-tech enterprises.更多还原