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1、现金流量在企业理财活动中的应用（Theapplicationofcashflowinenterprisefinancingactivities）Theapplicationofcashflowinenterprisefinancingactivities06-18[Keywords]accountingprofit;cashflow;difference;concernAbstract:cashflowistherealcashinflowandoutflowofenterprises,whichreflectstheobjectivity.Inmodernfinanc
2、ialenvironment,payingattentiontocashflowshouldbethefocusofcompanymanagers'attention.Theauthorthinksthataccountingprofitisjustabookdata,whichiseasilydisturbedandmanipulatedbyhumanfactors.I.accountingprofits,whicharesubjecttosubjectivefactorsIntherealeconomicactivities,astheprofitmaker,pro
3、fitisundoubtedlythecoreobjective.Butmanycompanies,despiteconsiderableprofitsontheirbooks,arestillinfinancialtroublebecausetheyareunabletopayandliquidatetheirdebts,andstillcannotescapethebankruptcyliquidation.Onthecontrary,someenterprisesmaynotshowoutstandingprofitperformance,butbecauseof
4、theirfavorablecashflowandstrongabilitytopay,theyhavegainedthefavorofinvestorsandcreditors.Thiswillinevitablybringconfusiontopeople,butalsotocrackdownontheconfidenceofbusinessmanagers.Throughtheanalysisofitsdeeplevelfactors,wedrawtheconclusionthatthisismainlybecauseofthedifferencebetweenp
5、rofitandcash.Astheenterpriseperformanceevaluationandmeasureofcorporatewealthgrowthstatusofanindex,accountingprofitisabidebytheaccountingprinciple,accountingproceduresandmethodsaccordingtocertainenterprises,willachieveinacertainperiodofoperatingincomeandotherincomeminusincomefortheseincur
6、redcostsandexpensestocome.Inthesaleofgoodsorprovisionofservicesisentirelyintheformofcashtransactions,andtherearenotanyassetsdepreciationandamortizationcostsundertheconditionofprofitandcashisexactlythesame,theincreaseofincomecausedbytheinflowofcash,cashoutflowcausedbyincreasedcosts,whicha
7、lsoreflectstheconsistencyofprofitandcash.However,thisisjustanidealhypothesis,whichcannotberealizedintheactualbusinessactivitiesofenterprises.Thedifferencesbetweenenterpriseprofitsandcashareobjective.Thisdifferenceismainlyrootedin:(I)thedifferencebetweentheprofitandthecash
