现金是企业经营的重要资源,是企业赖以生存的基础。根据现金收付的实质,将现金流量表分为三块:经营活动现金流量、投资活动现金流量、筹资活动现金流量。本文就以这三类现金流量组合为基础对其反映的企业经营状况进行分析。 Cash is an important resource for business operation and the basis for the survival of an enterprise. According to the essence of cash receipt and disbursement, the cash flow statement is divided into three parts: cash flow from operating activities, cash flow from investing activities and cash flow from financing activities. This article will be based on these three types of cash flow portfolio based on the analysis of their business conditions.