财务弹性就是一个企业在面临突发事项而产生现金需求时，采取有效措施、作出有关反应的能力。现在企业越来越处于一个不确定的经济环境之中，这使得企业面临着更多的突发事项，需要应付更多突发的现金需求。不论是企业的经营管理者、投资人，还是信贷方都愈来愈关注企业的财务 Financial flexibility is an enterprise that takes effective measures to respond to emergencies when it generates cash needs. Now that enterprises are increasingly in an uncertain economic environment, enterprises are facing more emergencies and need to cope with more unexpected cash needs. Whether business managers, investors, or lenders are increasingly concerned about the financial business