在市场经济不断转型升级的过程中,企业所面临的财务风险也在不断加大,而现金流量是企业项目投资以及经营决策的重要评价指标依据,只有保障企业现金流通顺畅,才能帮助企业规避财务风险。本文将通过现金流量涵义及对企业财务风险的影响阐述出发,提出以下基于现金流量的企业财务风险评价体系设计方法,旨在促进我国企业良性运作发展。 In the process of continuous transformation and upgrading of the market economy, the financial risks faced by enterprises are also constantly increasing. However, cash flow is an important basis for evaluation of project investment and business decisions. Only by ensuring smooth cash flow can enterprises be able to evade their financial risk. Based on the definition of cash flow and its influence on the corporate financial risk, this paper proposes the following design method of corporate financial risk assessment system based on cash flow to promote the healthy operation of Chinese enterprises.