Management of Cash Flow: The Key of Financial Management of High-tech Enterprises

Cash flow management is a significant part of financial management. Because of the characteristics of the high-tech enterprise, such as high investment, high risk and so on, its cash flow management has the distinction and is more difficult. According to the financial reports disclosed by the high-tech listed companies, the paper analyzes the cash flow of high-tech enterprises and its management situation and points out the existing problems in cash flow management. Furthermore, the paper brings forward the concrete suggestions on how to strengthen cash flow management in high-tech enterprises.