2014年1~3季度仅有本钢板材、山东钢铁2家公司的经营活动产生的现金流量净额为负值,2015年1~3季度增至了6家,分别是本钢板材、重庆钢铁、首钢股份、酒钢宏兴、新钢股份、武钢股份,说明这些钢铁企业经营活动中的现金支出规模大于现金流入规模,现金流存在趋紧的态势。在当前困难时期,如果钢铁企业对现金流管理不够重视,那么很可能影响资金链的安全,故对钢铁企业现金流管理的优化进行研究至关重要。 In the first three quarters of 2014, only Benxi Iron and Steel (“Beigang”) sheet and the net cash flow from operating activities of the two companies of Shandong Iron and Steel (Group) Co., Ltd. were negative. In the first three quarters of 2015, the net cash flow increased to six, namely Bengang Steel Plate, , Shougang Co., Ltd., Jiu Gang Hong Xing, Xin Gang shares and Wuhan Iron and Steel Co. Ltd., indicating that the cash expenditures of these steel enterprises in their operating activities are larger than the cash inflows, and the cash flow tends to be tightened. In the current difficult period, if the iron and steel enterprises pay insufficient attention to cash flow management, then it is likely to affect the safety of the capital chain. Therefore, it is very important to study the optimization of cash flow management in steel enterprises.