现金流管理的最佳目标是平衡现金流的流动性、收益性和增长性,通过合理配置和利用资源创造更大的价值。现金流既是企业经营活动的财务反映,又是企业从事各种经济活动的必备要素,同时也反映着企业的资本构成和产权关系。因此,现金流管理对企业的生存与发展具有极其重要的意义。目前,国有大中型企业现金流管理的主要方法有:资金 The best objective of cash flow management is to balance the liquidity, profitability and growth of cash flow, and to create greater value through rational allocation and utilization of resources. Cash flow is not only a financial reflection of business activities, but also an essential factor for enterprises to engage in various economic activities. It also reflects the corporate capital structure and property rights. Therefore, cash flow management is very important to the survival and development of enterprises. At present, the main methods of cash flow management in state-owned large and medium-sized enterprises are: