摘要中小企业规模小、数量多、经营范围广，是科技创新增长最快的力量。然而，中小企业的生存期很短，仅有3年的生存期，其中现金流不足是一个非常重要的原因。因此，现金流量尤为重要。特别是在物流企业，其大部分业务交易需要现金。物流企业的现金流量决定着企业的经营效果，周转顺利和充足的现金流量能够促进公司经营水平的提高。否则，将严重制约其生存发展。本文基于中小企业，以天津安达物流股份有限公司为例，分析了该公司现金流量，并指出了该企业目前面临的现金流问题，如应收账款规模大，现金周转速度慢；投资活动现金入不敷出，投资缺口大；现金流动性差。在此基础上，这篇文章认为该企业应该加强应收账款，提高现金周转速度慢；加大融资力度，拓宽融资渠道；加强现金管理，提高现金流动性。对该发挥其积极作用，避免其不利的影响，以期在未来对安达物流现金流量分析和管理有一定的帮助。关键词：现金流量结构分析投资活动应收账款管理AbstractSmallandmedium-sizedenterprisesarethefastestgrowingforceofscienceandtechnologyinnovation.However,thesurvivaltimeofthecompanyisveryshortthatonly3years.Thecashflowshortageisaveryimportantreason.Therefore,cashflowisparticularlyimportant.Especiallyinlogisticsenterprises,mostoftheirbusinesstransactionsneedcash.Thecashflowoflogisticsenterprisesdeterminestheoperatingresultsofenterprises.Thesmoothturnoverandsufficientcashflowcanpromotetheimprovementofenterprises'operatinglevel.Otherwise,willseriouslyrestrictthesurvivalanddevelopmentofenterprises.Basedonsmallandmedium-sizedenterprises,thispaperanalyzesthecashflowofTianjinAndaLogisticsCo.,Ltd.Andpointsoutthecashflowproblemsofthiscompany.Firstly,largeaccountsreceivablecausethecashflowslowly.Secondly,theinvestmentactivitycashincomeexceedstheOUTGOsothattheinvestmentlackoffunds.Lastly,thecashflowisbadly.Onthisbasis,thearticlebelievesthattheenterpriseshouldstrengthenaccountsreceivabletoimprovetheslowspeedofcashflow.Increasefinancingandbroadenfinancingchannelstogetmorefunding.Alsoshouldstrengthencashmanagementtoimprovecashflow.Toplayitspositiverole,avoiditsadverseimpact.WithaviewtothefutureofAndalogisticscashflowanalysisandmanagementofacertainhelp.Keywords:CashflowStructuralanalysisInvestmentactivityAccountreceivablemanagement目录TOC\o"1-2"\h\uHYPERLINK\l"_Toc22198"一、引言PAGEREF_Toc221981HYPERLINK\l"_Toc4984"二、加强现金流量管理的必要性PAGEREF_Toc49842HYPERLINK\l"_Toc30832"（一）现金流量管理的目的PAGEREF_Toc308322HYPERLINK\l"_Toc30595"（二）现金流量管理的意义PAGEREF_Toc305952HYPERLINK\l"_Toc12614"