企业管理者一般都知道现金的重要性,德鲁克在其管理的实践中提出现金为王的观点,更是被诸多管理者奉为圭臬。但是在实际工作中,管理者面对利润、市场份额、重视资产规模扩张的诱惑时,往往忽略了现金流的管理。我们看到导致很多企业破产倒闭的原因很多,但归结到最终因素都是资金链条断裂。2003年三九集团由于快速扩张欠债98亿元,在银行逼债中资产被查封、股权被冻结,几乎走投无路;2004年庞大的德隆集团在国家银根 Business managers generally know the importance of cash, Drucker in his management practice put forward the idea of ​​cash is king, but also by many managers as the standard. However, in actual work, managers often neglect the management of cash flow in the face of profit, market share and the temptation to expand the scale of assets. We see many reasons for the collapse of many businesses, but at the end of the line are all the breakdown of the funding chain. In 2003, due to the rapidly expanding debts of 9.8 billion yuan, the assets of the banks in the process of dunging banks were sealed off and the shares were frozen, almost at a loss. In 2004, a large group of Delong Group