PAGE\*MERGEFORMAT3摘要现金流量是企业运营发展的血脉，只有不断循环运转的现金流，企业才能持续健康发展。企业现金流量管理不善问题的影响越来越明显，因此发现并整改企业现金流量管理中的漏洞，提高企业现金流量管理的效率，才能达到企业持续健康发展的目的。本次论文正是在这种背景下对亚诺公司的现金流量进行研究分析并提出优化方法。本文在明确研究目的和意义的基础上，把亚诺公司作为研究对象，通过介绍亚诺公司的概况以及行业的发展现状，根据亚诺公司2015-2018年的财务报表数据，对亚诺公司现金流结构、现金比率、现金流速进行分析。全面介绍了亚诺公司的现金流管理状况，在研究分析中发现亚诺公司在现金流管理方面存在收益质量低、存货管理不善、议价能力弱、现金流紧张、管理意识薄弱、现金流速慢的问题，为解决存在的问题，提出相应的优化建议，通过增强收益质量、议价能力，缩短应收账款周转期、延长应付账款周转期，加强存货管理，实施现金流“开源”、强化现金流风险管理工作来保证企业正常运作。关键词：现金流结构现金比率现金流速AbstractCashflowisthebloodoftheoperationanddevelopmentofanenterprise.Onlybycontinuouslycirculatingcashflowcananenterprisecontinuetodevelophealthily.Affectcashflowmismanagementofbusinessmoreandmoreobvious.Therefore,itisnecessarytofindandrectifyloopholesincorporatecashflowmanagementandimprovetheefficiencyofcorporatecashflowmanagementinordertoachievethegoalofsustainableandhealthydevelopmentoftheenterprise.Inthispaper,itisagainstthisbackgroundthatYanuo'scashflowisstudiedandanalyzed,andanoptimizationmethodisproposed.Onthebasisofclearresearchpurposeandsignificance,thisarticletakesYanuoCompanyastheresearchobject.ByintroducingtheoverviewofYanuoCompanyandthedevelopmentstatusoftheindustry,accordingtothefinancialstatementsofYanuoCompanyin2015-2018,Analysisofflowstructure,cashratio,cashflowrate.FullyintroducedthecashflowmanagementstatusofArno.Intheresearchandanalysis,itwasfoundthatArnohaslowrevenuequality,poorinventorymanagement,weakbargainingpower,tightcashflow,weakmanagementawareness,andslowcashflow.Inordertosolvetheexistingproblems,putforwardcorrespondingoptimizationsuggestions,shortentheturnoverperiodofaccountsreceivableandextendtheturnoverperiodofaccountsreceivablebyenhancingthequalityofrevenueandbargainingpower,strengtheninventorymanagement,implementcashflow"opensource",strengthencashStreamriskmanagementtoensurethenormaloperationoftheenterprise.Keywords:cashflowstructurecashratiocashflowrate目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc37852919"一、引言PAGEREF_Toc37852919\h1HYPERLINK\l"_Toc37852920"二、亚诺公司现金