现金流量是某一段时间内企业现金流入和流出的数量,包括经营活动现金流量、投资活动现金流量和筹资活动现金流量。在以效益为中心,以提高资产质量为前提的信贷风险管理中,注重企业现金流量分析,强化第一还款来源在信贷决策中的地位,已成为信贷风险控制的重点。这是因为,银行发放贷款的目的是要按期收回贷款本金及利息。而对企业来说,能否及时归还贷款本息,主要取决于报告期内现金流量水平,而不是企业的利润水平,也就是说,帐面上有利润不一定意味着企业能有现金偿还银行贷款本息,不一定意味着企业从经营活动中新增了现金流量,而 Cash flow is the amount of cash inflows and outflows from an enterprise over a period of time, including the cash flows from operating activities, the cash flows from investing activities and the cash flows from financing activities. In the credit risk management centering on benefits and improving the quality of assets, focusing on the analysis of corporate cash flow and strengthening the position of the first repayment source in credit decision-making has become the focus of credit risk control. This is because the purpose of the bank loan is to repay the loan principal and interest on schedule. For enterprises, the timely repayment of principal and interest loans, mainly depends on the level of cash flow during the reporting period, rather than the level of corporate profits, that is, profits on the books does not necessarily mean that enterprises can have cash repayments of bank loans The principal and interest does not necessarily mean that the business has added new cash flows from its operations