现金流量表在目前企业财务管理中发挥着重要的作用,现金流量表信息一方面可以提供企业在一定会计期间的现金流量信息,可以帮助企业决策层和企业管理人员合理正确认识企业的财务状况,另一方面可以在评估企业经营效益、规避企业财务风险以及预测企业发展投资方面起到重要的作用。本文首先阐述了现金流量表在企业财务管理中的作用,进而对其具体应用进行了分析。 The cash flow statement plays an important role in the current corporate financial management. On the one hand, the cash flow statement information can provide the cash flow information of the enterprise in a certain accounting period, which can help the corporate decision-making level and the enterprise management personnel to reasonably and correctly understand the financial status of the enterprise, On the other hand, it can play an important role in assessing the operating efficiency of enterprises, avoiding the financial risks of enterprises and forecasting the enterprises’ investment in development. This paper first describes the role of cash flow statement in the enterprise financial management, and then analyzes its specific application.