摘要一个企业的现金流既是企业的命脉所在,顺畅的现金流是保证企业正常运转的重要资源。如果只注重企业的盈利能力而轻忽了现金流量的管理,将会导致企业出现资金短缺的困境，甚至会让其资金链断裂。本文将以广东弘景光电科技股份有限公司(以下简称弘景光电)为例,首先,简单介绍了关于现金流量管理的相关理论;其次对公司的现金流量的概况做简单的阐述,主要从三大基本业务分析现金流量的基本情况，分别是经营活动、投资活动和筹资活动;最后,针对弘景光电的现金流的特点,发现了存在的问题和提出了相应的对策,如提高经营活动的变现能力、制定合理的应付账款清理计划,加强投资项目管理,提高经济效益、提高企业的现金变现能力、加强公司的现金流量管理意识。本文的研究结果将有助于改善弘景光电现金流问题,达到有效的现金利用,增强抵御风险的能力,保证现金流的健康运行,使公司能够在激烈的市场竞争上持续发展。关键词：弘景光电现金流量偿债AbstractThecashflowofanenterpriseisthelifebloodoftheenterprise,andthesmoothcashflowisanimportantresourcetoensurethenormaloperationoftheenterprise.Ifweonlyfocusontheprofitabilityofenterprisesandignorethemanagementofcashflow,itwillleadtotheruptureofthecapitalchainofenterprises,resultinginthecrisisofcapitalshortage.Thispaperwilltakeguangdonghongjingoptoelectronictechnologyco.,LTD.(hereinafterreferredtoashongjingoptoelectronic)asanexample.Secondly,thegeneralsituationofthecompany'scashflowisbrieflydescribed,mainlyfromtheoperatingactivities,investmentactivities,financingactivitiesofthethreebasicbusinesscashflowmanagementstatusquo,thecompany'scashflowvelocityandqualityanalysis;Finally,accordingtothecharacteristicsofprescientphotoelectriccompany'scashflow,findtheexistingproblemsandputsforwardthecorrespondingcountermeasures,suchasincreasingbusinessactivitiescashability,formulatereasonableaccountspayablecleaningplan,inordertostrengthenthemanagementofinvestmentprojects,improvetheeconomicbenefit,improvetheenterprise'sshort-termdebtpayingability,strengtheningtheconsciousnessofthecashflowmanagement.Theresearchresultsofthispaperwillhelptoimprovethecashflowproblemofhongjingoptoelectronicscompany,achievetheeffectiveuseofcash,enhancetheabilitytoresistrisks,ensurethehealthyoperationofcashflow,sothatthecompanycancontinuetodevelopinthefiercemarketcompetition.Keywords:HongJingphotoelectricCashflowDebtservice目录TOC\o"1-2"\h\uHYPERLINK\l"_Toc14914"一、引言PAGEREF_Toc149141HYPERLINK\l"_Toc17589"二、现金流量的相关理论PAGEREF_Toc175891HYPERLINK\l"_Toc2066"（一）现金流量的概念PAGE