在市场经济条件下,企业经营现金流量在很大程度上决定着企业的生存和发展的能力,决定着企业的偿债能力和盈利能力,因为若企业的现金流量不足,现金周转不畅,现金调配不灵,将会影响企业的生存和发展,正因为如此,现金流量,尤其是经营现金流量在新的企业效绩评价指标体系中发挥着重要的作用。 Under the condition of market economy, the operating cash flow of an enterprise largely determines the ability of the enterprise to survive and develop, and determines the solvency and profitability of the enterprise. If the cash flow of the enterprise is insufficient and the cash flow is poor, cash Inadequate allocation will affect the survival and development of enterprises, and as a result, cash flow, especially operating cash flow, plays an important role in the new enterprise performance evaluation index system.