现金是企业经营的命脉也是企业赖以生存的保障。企业的现金流可以反映企业的经营状况以及盈利状况,但是与此同时也会给企业带来一定的财务风险,企业为了更好地经营与管理应当加强现金流的管理,以确保企业可以正常运行。 Cash is the lifeblood of business is also the business survival protection. The cash flow of an enterprise can reflect the business conditions and profitability of the enterprise, but at the same time it also brings certain financial risks to the enterprise. In order to better manage and operate the enterprise, the cash flow management should be strengthened so as to ensure the normal operation of the enterprise .