摘要：利润最大化一直是理性经济人所追求的非常重要的目标。随着全球化的发展，经济 也也在不断地进步，在经历了世界经济危机之后，许多企业面临着严重的难以立足的困境， 企业在大的经济环境中能够继续生存发展、稳中求进成为了每一个利益相关者迫切需要解 决的问题，牵动着每一个理性经济人的神经。本课题以“经营性现金流量对企业利润的影 响”为题，拟以网宿科技为例”具有一定的现实意义。本课题试通过计算网宿科技公司经 营性现金流量在利润中的比重，并且根据经营性现金的来源，希望以此分析出经营性现金 流量对企业利润的影响，并发现其中存在的问题与风险，尝试解决问题与风险，构建良好 的现金流量结构。71751

毕业论文关键词：利润最大化，理性经济人，经营性现金流量，现金流量结构

Abstrat: Profit maximization has been a very important objective pursued by rational economic man. With globalization, the economy also continued to progress, after the world economic crisis, many enterprises are facing serious difficulties to gain a foothold, large enterprises in the economic environment will continue to survival and development, maintaining stability became every stakeholder urgent need to address the problem affects every rational economic man's nerves. The topic of "operating cash flow impact on corporate profits" in the title is intended to ChinaNetCenter Case "has a certain practical significance. The test subject by calculating ChinaNetCenter operating cash flow in the proportion of profits, and according to the source of operating cash, hoping to analyze the impact of operating cash flow for corporate profits, and found the problems and risks, try to solve the problems and risks, build a good  cash flow structure.

Keywords: Profit maximization, Rational economic man, Operating cash flow, Cash flow structure

目 录

1 引言 2

1.1 网宿科技公司简介 2

1.2 经营性现金流量分析的研究背景 2

1.3 研究意义 3

2 经营性现金流量概述 3

2.1 经营性现金流量的含义 3

2.2 经营性现金流量主要项目 3

3 网宿科技公司经营性现金流量表主要项目进行分析 4

3.1 运用比率分析法分析各主要项目 4

3.2 比较网宿科技经营性现金流量和其他利润创造因素对利润的影响 ... 8

4 网宿科技经营性现金流量表主要项目分析存在的问题以及原因 9

4.1 存在的问题 9

4.2 分析问题出现的原因 9

5.加强网宿科技经营性现金流量对企业利润影响的对策 11

5.1 加强应收账款的管理 11

5.2 加强应收票据的管理 11

5.3