在市场经济环境下,现金流量管理已经成为企业财务管理的一个重要内容,现金流量是否充足稳定,直接影响着企业的生存和发展,如何运用现金流量表进行财务分析,更好地服务于企业经营决策,已成为企业经营管理者、投资者和债权人等关注的重点。因此,笔者提出运用现金流量表中的关键数据来进行分析,为相关利益人进行财务分析时提供参考。 In a market economy environment, cash flow management has become an important part of the enterprise’s financial management. Whether the cash flow is sufficient and stable will directly affect the survival and development of the enterprise, how to use the cash flow statement to conduct financial analysis and better serve the business operation Decision-making has become the focus of business managers, investors and creditors. Therefore, the author proposes to use the key data in the cash flow statement for analysis and provide reference for the financial analysis of the relevant stakeholders.