冯宇 姚芊

摘  要：在新的时代背景下，企业发展是否稳健受诸多因素的影响，其中，以现金流的影响最为深远。尤其在如今网购盛行的时代，电商的崛起更是带动了周边产业的迅猛发展，比如快递行业，越来越多的企业开始进军快递市场，竞争程度空前激烈，企业能否在众多竞争对手中脱颖而出，必然离不开对现金流的高效管理。基于此，文章以顺丰控股为例，分析该企业的现金流变动情况，根据发现的问题提出相应的措施，以此来提升企业对现金流的管理能力，同时可供其它物流企业参考与借鉴。

关键词：物流企业;现金流;资金管理

中图分类号：F253.7    文献标识码：A

Abstract： Under the background of the new era， whether the development of a company is stable is affected by many factors， among which cash flow has the most profound impact. Especially in this era when online shopping is prevalent， the rise of

e-commerce has driven the rapid development of peripheral industries， such as the express delivery industry. More and more companies have begun to enter the express delivery market. The competition is unprecedentedly fierce. Can companies compete with many competitors？ To stand out from the crowd， it is bound to be inseparable from the efficient management of cash flow. Based on this， this article takes SF Holdings as an example to analyze the changes in the company's cash flow and propose corresponding measures based on the problems found to improve the company's cash flow management capabilities. At the same time， it can be used as a reference for other logistics companies.

Key words： logistics enterprise; cash flow; capital management

縱观当代经济发展格局，不难发现企业竞争的本质在于现金流的管理效率，一家优秀的企业往往都有着稳定的现金流，这是因为一旦现金流受阻，那么企业的运行就将难以维系，因而，物流企业的管理者更应深刻认识到现金流的管理重要性，不断丰富自身的专业知识，切实增强其对现金流的管理能力，以免企业遭遇不必要的财务困境。在中国速递行业中，顺丰控股作为龙头企业，其业务范围不断扩大。而随着经营规模的扩大，现金流的管理就变得愈发重要。为了在激烈的行业竞争中站稳脚跟，企业更要加强现金流的管理，并在资金需求方面做好预测，留足现金准备，以防止资金链断裂。

1  企业现金流管理的重要性

所谓的现金流指的是在一定时期内，企业内发生的现金流入与流出量，该指标通常被用于预测企业经营状况，衡量其偿还债务的能力。……