现金流量表是以现金为基础编制的财务状况变动表。现金流量表反映企业一定期间内现金的流入和流出,表明企业获得现金和现金等价物的能力。随着市场经济的进一步发展,对现金流量表的分析显得尤为重要,它对企业的经济活动起着积极的指导作用。通过对现金流量表的分析,可以使我们对企业的运转情况有进一步的了解,并有助于我们作出正确的投 The statement of cash flows is a statement of changes in the financial position prepared on a cash basis. Cash flow statement reflects the inflow and outflow of cash within a certain period of time, indicating the ability of the enterprise to obtain cash and cash equivalents. With the further development of the market economy, the analysis of the cash flow statement is particularly important. It plays a positive guiding role in the economic activities of enterprises. Through the analysis of the cash flow statement, we can have a better understanding of the operation of the business and help us make the right investment