现金流量表的分析,特别是赢利质量和偿债能力的分析,对企业生产经营业绩的综合反映和现金流动状况的反映是非常重要的,它更能准确地反映企业生产经营与资金流动的循环状况。本文拟以企业经营活动现金净流量为核心,建立一个企业现金流量分析系统,帮助会计信息使用者在信息不对称的情况下评价企业盈利能力、偿债能力、营运能力和成长能力,从而洞察企业的财务质量,预测企业的发展前景,做出正确的投资决策。 The analysis of the cash flow statement, especially the analysis of the profitability and solvency, is very important for the comprehensive reflection of the performance of a company’s production and operation and the reflection of the cash flow. It accurately reflects the cycle of production, operation and capital flow situation. This paper intends to net cash flow from business operations as the core, the establishment of an enterprise cash flow analysis system to help accounting information users in the case of asymmetric information evaluation of corporate profitability, solvency, operational capacity and growth capabilities, so as to insight into the business The financial quality, forecast the development prospects of enterprises, make the right investment decisions.