本文从现金流匹配策略含义出发,阐述了上市公司企业财务现金流出现负数问题的解读,以及现金流比利润更能说明企业收益价值的影响。借助资产负债相关的管理理论执行,确定出负债和管理资源之间的关系,最终使得金融管理趋于流动性、安全性以及盈利性三者统一。 Based on the meaning of cash flow matching strategy, this paper elaborates the interpretation of negative financial cash flow of listed companies and the influence of cash flow profit on the return value of the firm. With the implementation of the management theory related to assets and liabilities, the relationship between liabilities and management resources is determined, which eventually makes the financial management tend to be unified in terms of liquidity, safety and profitability.