收支差额与现金流量:主观评价与客观事实 在现实经济活动中,邮政企业作为营利主体,获利无疑是其经营的核心目标。但是,一些邮政企业尽管账面上表现出一定的收支差额,却因无力支付和清偿到期债务而陷入财务困境;相反,有些邮政企业可能账面收支差额表现并不突出,但因其现金流量状 Income and expenditure balance and cash flow: subjective evaluation and objective fact In the actual economic activities, the postal business as a profit-making body, profit is undoubtedly the core objective of its operations. However, some postal enterprises are in financial difficulties due to the inability to pay off and repay their debts due to the difference in balance of payments on their books. On the contrary, some postal enterprises may not have prominent differences in book balances but their cash flow shape