没有现金,企业经营就无从谈起;没有现金,企业就只能退出市场。企业的目标是盈利,施工企业也不例外。而盈利的前提是生存,长期亏损、收不抵支、不能及时偿还到期债务只能导致企业破产。企业的生存威胁直接来源于资不抵债。由此可见,企业的兴衰存亡,直接原因不在于账面利润,而在于 Without cash, business can not talk about it; without cash, businesses can only withdraw from the market. The goal of the company is profitability, construction companies are no exception. The premise of profitability is to survive, long-term loss, income can not be covered, not timely repayment of debt due can only lead to corporate bankruptcy. The threat to survival of enterprises comes directly from insolvency. Thus, the rise and fall of enterprises, the direct reason is not the book profit, but rather