现金流量是评估企业价值及其发展能力的重要指标。在企业生产经营过程中,现金作为重要的资产,它如实反映了企业的资本构成及资源配置情况。当前,大部分企业在生产经营过程中主要存在的问题是现金管理较为薄弱,从而导致了现金流动性较差。因此,改善现金管理状况,构建并实施现金流量预算管理模式,成为有效保障企业的收支平衡、实现企业的长远发展的重要内容之一。 Cash flow is an important indicator for evaluating the value of an enterprise and its ability to develop. In the process of production and operation of enterprises, cash is an important asset, which accurately reflects the capital structure of enterprises and the allocation of resources. At present, the main problem that most enterprises have in the course of production and operation is the weak cash management, resulting in poor cash flow. Therefore, improving the cash management and constructing and implementing a cash flow budget management model have become one of the important contents for effectively protecting the balance of payments and realizing the long-term development of enterprises.