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利润至上还是现金流量至尊在现金流量与利润的关系问题上,学术界与实务界的看法还是有差别的。在学者的视野里,现金流量比利润更重要;而在实务界的观念里,利润才是企业追求的最重要目标。这与各自所处的环境及观念形成的影响因素有关。同样是实务界,经营人员和财务人员的认识差别也是客观存在的。《战略现金流量管理》的作者基思·切克利曾这样描述首席执行官与财务主管的观念差异:首席执行官:“好消息——这个月我们的销售额几乎翻了一番,而且我
Profit first or cash flow supreme In the relationship between cash flow and profits, the views of academia and practice are still different. In the scholar’s field of view, cash flow is more important than profit; in the concept of practical circles, profit is the most important goal pursued by the enterprise. This is related to the factors that shape the environment and concept in which they are located. The same is the real world, business people and financial personnel awareness difference is an objective reality. Keith Cutley, author of Strategic Cash Flow Management, described the difference between CEOs and treasurers in this way: CEO: ”The good news - we’ve almost doubled our sales this month and I