山东工商学院shandong institute of business and technology**(设计)graduation thes** (design)摘要面对日益激烈的市场竞争,企业面临的生存环境复杂多而中小企业在我国经济发展过程中起着越来越重要的作用。现金是企业的血液,自始自终贯穿于企业生存和发展的每个环节。一个企业想要持续经营,靠的不是损益表上的高额利润,而是必须保持良好而又充足的现金流量,否则就会引发财务危机,甚至导致破产。本文从现金流量的内容入手,分析中小企业在现金流量管理中出现的问题,并提出加强中小企业现金流量管理的必要性及措施。关键词:中小企业;现金流量;营运资金abstractin the face of increasingly fierce market competition, enterpr**es are facing the survival environment ** complex and changeable, and small and medium-sized enterpr**es play a more and more important role in economic development in china. cash ** the blood of enterpr**e, each link all along throughout the enterpr**e survival and development. an enterpr**e wants to continue operating, do not rely on the profit and loss statement high profits, but must keep goodand plenty of cash flow, otherw**e it will cause financial cr****, and even lead to bankruptcy. th** ** starts from the content of cash flow, analys** of sm 20210311