摘要：我国现阶段的中小企业的经济发展不容乐观，紧接着2020年初的新冠疫情的爆发，这让原本举步维艰的中小企业更是雪上加霜。企业现金流告急、债务集中爆发以及员工的生命健康，这些风险都与现金流直接挂购。面对此次的突发事件，中小企业应如何做好现金流管理让企业存活下来是一项迫在眉睫的紧急任务。本文通过分析重大突发事件下中小企业现金流管理存在的问题，并有针对性地提出来应如何加强企业现金流管理的有效措施以应对类似突发事件的发生，为中小企业的现金流管理提供新的方法。

关键词：中小企业　重大突发事件 现金流管理　问题　

Problems and Countermeasures of Cash Flow of Small and Medium-sized Enterprises

----take HF company as an example

Absrtact: The economic development of small and medium-sized enterprises in China isnot optimistic at this stage,followed by the outbreak of the new crown epidemic in early 2020, which makes the original difficult small and medium-sized enterprises worse. Corporate cash flow is urgent,debt concentration erupts and employees' life and health, these risks are directly linked to cash flow. In the face of this emergency, how to manage the cash flow well is an urgent task.This paper analyzes the problems existing in cash flow management of small and medium-sizedenterprises under major emergencies,and puts forward some effective measures to strengthen cash flow management in order to deal with similar problems The occurrence of emergencies provides a new method for cash flow management of small and medium-sized enterprises.

Key words:Small and medium-sized enterprises;Major emergencies;Cash flow management;Issues