现金流匹配主要指的是基于建立一个小的资本组合,使得该资产组合可以完全在计划规定时间内进行负债现金流。它主要借助资产负债相关的管理理论,进行统一调度之后,从而确定出负债和管理资源之间的关系,最终使得金融管理趋于流动性、安全性以及盈利性三者统一。本文主要研究了公司运营出现的现金流匹配以及策略。 Cash flow matching mainly refers to the establishment of a small capital portfolio so that the asset portfolio can fully carry out debt cash flow within the planned time frame. It mainly uses asset and liability related management theories to conduct unified dispatching so as to determine the relationship between liabilities and management resources, and finally make the financial management tend to be unified in terms of liquidity, safety and profitability. This paper mainly studies the cash flow matching and strategy that emerged in the company’s operation.