在金融风险日益加剧的今天,企业现金及现金流量的重要性日益显著,由于现金流量与企业的生存、发展、壮大息息相关,所以企业越来越关注现金流量信息。本文从公司运营协调性、经营获利能力、现金偿债能力、成长能力等四个方面系统阐述现金流分析指标和分析方法,力求提供一套全面实用的分析指标体系。 With the increasing financial risk, the importance of corporate cash and cash flow has become increasingly prominent. As cash flow is closely linked with the survival, development and growth of the enterprise, the enterprises are paying more and more attention to the cash flow information. This article systematically elaborates the cash flow analysis indicators and analysis methods from four aspects: coordination of operation of the company, profitability of operation, ability of cash repayment, and growth ability, so as to provide a set of comprehensive and practical analysis index system.