笔者曾在2007年出版的《现金流创值管理论》中提出了现金流财务管理和创值财务管理的发展构想,并分别从财务管理的对象和目标两个视角对财务管理进行了思考,构建了企业现金流创值管理立体透视模型,在实践中得到了很多的应用。时至今日,企业财务管理实践中越来越重视现金流管理, The author proposed the development concept of cash flow financial management and value creation financial management in “Management Theory of Cash Flow Creating Value” published in 2007, and considered the financial management from the two perspectives of the object and target of financial management respectively. Constructed a three-dimensional perspective model of enterprise cash flow creation management, which has got a lot of applications in practice. Today, more and more emphasis on cash flow management in corporate financial management practices,