求高人翻译，中翻英

来源：百度知道 编辑：UC知道 时间：2024/06/09 07:28:07
现金流量的管理是财务管理中一项基本而重要的内容，通过研究现金流量与企业经营绩效的关系，在理论发展和现实引导上都具有重要的意义。本文选取了242家在深圳证券交易所上市的中小企业板公司为研究对象，收集了其2007年度财务数据。以企业公布的每股经营性现金流量，主营收入现金含量，净利润现金含量为自变量，以采用主成分分析得出的绩效综合得分作为因变量，检验了我国上市公司现金流量与经营绩效之间的关系。研究表明，企业现金流量与企业经营绩效具有正相关关系。因此，必须要加强现金管理，保证现金流持续、健康、有序的周转，保障企业经营活动的正常运行，以提高经营活动获取现金的能力和债务偿还能力。同时，要制定合理的销售政策，提高销售获取现金的能力，在不损害企业的信誉的情况下，尽快加速现金的收款速度和延缓现金的付款

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Cash flow management is a basic financial management and the essential contents of the cash flow by studying the performance of the business relationship between the theoretical and practical guidance on the development are of great significance. 242 In this paper, selected at the Shenzhen Stock Exchange board of small and medium-sized companies as the research object, the collection of its 2007 financial data. Enterprise announced operating cash flow per share, cash income main content, net cash level of the independent variables to the use of principal component analysis of the performance of General score as the dependent variable, testing China's listed companies and operating cash flow performance relationship. Studies have shown that corporate cash flow and business operations with a positive correlation between achievement. Therefore, it is necessary to strengthen cash management, cash flow to ensure the continuous, healthy and orderly turnover, busines