企业储备财务柔性十分必要,是指企业当面对非预期需求时,可以及时调整现金流的数量,以做出反应的能力。随着经济全球化的趋势,企业经营环境必将更为复杂,使得财务柔性成为企业利用财务措施应对不确定环境的必备能力。但财务柔性的概念界定和度量方法上尚未达成一致意见,因此本文从这两个方面对财务柔性的相关文献进行梳理。 Financial flexibility of the enterprise reserve is very necessary, refers to the enterprise when faced with unexpected demand, the timely adjustment of the number of cash flows in order to respond to the ability. With the trend of economic globalization, the operating environment of enterprises will surely be more complicated, making financial flexibility an indispensable ability for enterprises to use financial measures to deal with the uncertain environment. However, the concept of financial flexibility and measurement methods have not yet reached a consensus on the concept, so this article from the two aspects of financial flexibility to sort out the relevant literature.