目前,国内对现金流量信息财务预警功能的研究尤其是理论方面的研究仍比较薄弱。本文从认识论、已有相关理论研究、现行财务预警制度缺陷、现金流量信息优势、现金流量管理核心地位等角度,对现金流量财务预警的可能性、可行性、必要性、客观性及合理性进行了较为全面的理论剖析。 At present, the domestic research on the financial early warning function of cash flow information, especially the theoretical research, is still relatively weak. In this paper, from the perspectives of epistemology, relevant theoretical studies, the defects of the current financial warning system, the advantages of cash flow information and the core position of cash flow management, the paper analyzes the possibility, feasibility, necessity, objectivity and rationality of cash flow financial early warning A more comprehensive theoretical analysis.