Although many enterprises because of the book showed a huge profit. because of inability to pay and to clear debts due them from getting into financial difficulties, still could not escape the fate of bankruptcy liquidation. In contrast, some enterprises may book profit performance is not outstanding, but because of the cash flow situation was good, strong capacity to pay, and access to investors, creditors of the "favor", has been able to continue to develop. Accounting profit is only one book, vulnerable to the human factor interference and manipulation. The same wealth as a measure of corporate status of a growth target, in recognition and measurement based on the difference both profit and cash there is a consistency, there is a difference. Accounting profit is only one book, vulnerable to the human factor interference and manipulation. And the cash flow of the business is really the cash inflow and outflow of cash flow reflect the true, thus reflect objectivity. Any day-to-day business operations were started in cash and finally cash, and cash from cash to stock, accounts receivable, then back to the timely now all change is the survival and development of enterprises "blood." Corporate cash flows smoothly or not the enterprise's survival and development have significant impact on the circulation of any links or block, enterprises will have serious economic consequences, it may cause the production and operation of businesses in trouble. enterprises were re-trigger the emergence of the financial crisis, resulting in the enterprise bankruptcy liquidation of the state, and a direct threat to the survival of enterprises. Enterprise managers of the scale and cash flow structure of the close attention, to correct analysis of enterprises in different periods of capacity to pay, objective evaluation of the company's economic strength and improve enterprise decision-making, thus achieving proactive and prevent and reduce the risk of bankruptcy, improve enterprise value
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