3、上提出一些针对性的看法，希望给这方面的研究提供一定的借鉴意义。关键词：现金流量表；财务分析；企业发展AbstractUsually we are talking mainly refers to the cash flow statement as a fundamental change in the actual financial situation of the moment concerns the conduct and analysis, which is also by far the major
4、 domestic popular financial reporting system on the core constituent elements. Our corporate stringent requirements must be based on the direct method proceeds related to the preparation of the statement of cash flows, while providing relevant information on
5、the Schedule indirect route based on the net change in order to reflect about the actual process of operating cash flow, which for the enterprise specific cash flow within a certain time and the reason for the formation of ways and means can be better reflect
6、ed. This paper selects the angle of the positive cash flow generated by the quality of their net profit will be set forth, and then put forward some of the companies were targeted views on the relevant financial analysis by the cash flow statement, hoping to
7、research in this area to provide a reference significance.Keywords：Cash Flow；financial analysis；Enterprise Development一、现金流量表的概念及作用1.1现金流量的概念在财务学习中我们会发现一个非常重要的概念，就是现金流量，是指一个企业在特定的时期内按照现金收付实现制，通过一定的经济活动（比如企业的生产经营活动、投资活动、融资活动、非经常性项目等）流入和流出的14现金及现金等价物的一切流动数量情况的总
