随着会计报表使用者对企业财务信息的深度和广度的进一步要求，企业的收益质量、企业资产的流动性、企业是否有足够的现金来满足下一期的股息、利息支出和清偿到期债务、扩大经营规模、企业主要是依靠生产经营还是通过其他途径来取得所需要的现金等等，越来越受到关注。分析现 With the further requirements of accounting users on the depth and breadth of corporate financial information, the quality of corporate earnings, the liquidity of corporate assets, whether the company has enough cash to meet the next issue of dividends, interest payments and repayment of matured debts , To expand the scale of operation, enterprises rely mainly on production or operation through other means to obtain the required cash, etc., more and more attention. Analysis now