会计学院知识库

New retail is the product of the development of The Times. Due to the rapid development of the Internet, many traditional retail businesses choose to transform to new retail in order to obtain greater profit space. However, the cash flow risk faced in the development process after the transformation is the top priority of new retail enterprises. However, the cash flow management objectives and holding levels of new retail enterprises are different from those of traditional retail enterprises, so the research on cash flow risk management of new retail enterprises is very important for enterprise development. The value chain of new retail enterprises is the reconstruction of the value chain of traditional enterprises. As the relationship between new retail enterprises and upstream and downstream enterprises is no longer limited to market transactions, but serves as the internal connection of enterprises, the main body of the value chain of new retail enterprises has expanded, and value chain management is needed to realize the optimal allocation of enterprise resources, so as to increase the value of enterprises. Value chain management is to manage the cash flow of each link in the value chain. Cash is an important resource for the normal operation of enterprises. Sufficient cash helps enterprises to carry out various activities smoothly, thus bringing more value to enterprises. However, if the cash is insufficient and the flow is blocked, the corresponding enterprise value activities will also be blocked. Therefore, it is necessary to manage the cash flow in each link of the value chain, use the risk management theory to identify whether there is risk, assess the level of risk, and propose countermeasures accordingly, hoping to help enterprises achieve steady