为了稳定宏观经济,控制投资与物价的过快增长,我国2008年采取从紧的货币政策。银根收紧让银行的信贷额度正演变为越来越稀缺的资源,由此将出现公司盈利良好而现金流短缺的现象。本文通过分析中华企业的现金流量表的状况,结合其目前的市场表现,得出现金流量表在新的货币政策下的重要作用。 In order to stabilize the macro-economy and control excessive growth of investment and prices, our country adopted a tight monetary policy in 2008. Tightening monetary policy has allowed banks to become more scarce resources as their credit lines are evolving. As a result, the company is profitable and its cash flow is scarce. This paper analyzes the status of the cash flow statement of China Enterprise, combined with its current market performance, draws an important role of cash flow statement in the new monetary policy.