由于经济全球化的出现,我国对于国内的货币政策进行了适当的调整,虽然国家进行了总体上的调整,但是还是有很多的中小企业会面临着很严峻的资金压力。这种现象的出现说明现金流管理在企业中具有重要的作用。企业的资金占用,大头在于销售环节、存货环节和投资环节。尤其是2012年,全行业普遍感觉资金紧张,多年合作的优质客户也出现逾期支付,或采用承兑汇票支付情形。国家适时调低发展速度, Due to the emergence of economic globalization, China has made appropriate adjustments to the domestic monetary policy. Although the state has made overall adjustments, there are still many SMEs that face severe financial pressure. The appearance of this phenomenon shows that cash flow management plays an important role in the enterprise. Business funds occupied, the bulk lies in sales, inventory and investment links. In 2012, in particular, the industry as a whole felt that funds were in short supply. Overdue payments were also made to high-quality clients who have been cooperating for many years, or accepted by acceptance bills. Countries timely reduce the pace of development,