最近几年,我国许多行业的市场环境发生了重大变化,一方面市场竞争和国际化导致微利时代提前到来,另一方面信用方式的普遍应用导致企业的经营性风险日益增大。在这种新的市场环境下,企业经营管理中面临的突出问题是净利润大幅下降或现金供应不足。众所周知,净利润和现金流是企业的两个最重要指标。大量的经验教训表明,在一 In recent years, great changes have taken place in the market environment of many industries in our country. On the one hand, market competition and internationalization lead to the advent of the era of meager profits. On the other hand, the widespread application of credit leads to the increasing business risk of enterprises. In this new market environment, the outstanding problems facing business management are the sharp drop of net profit or the shortage of cash supply. As we all know, net profit and cash flow are the two most important indicators of an enterprise. A great deal of experience shows that in one