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增值税由生产型转变为消费型,改变了企业的现金流。本文主要从现金流角度来分析增值税转型对投资项目决策模式的改变,并对日常现金管理中现金持有量的调整进行了分析,提出在增值税转型后资金管理应该注意的问题和政策性建议。
The conversion of value-added tax from production to consumption has changed the cash flow of enterprises. This paper mainly analyzes the change of the decision-making mode of investment projects from the perspective of cash flow and analyzes the adjustment of the cash holdings in the daily cash management. It points out the problems that should be paid attention to after the VAT transformation and the policy Suggest.