The statement of cash flowsis one of the three majoraccounting statements,financialexperts,securities analystsasbusiness decision"gold silver".At present,under the conditions of market economy,enterprisesare facing increasingly fierce market competition,enterprises liquidityaffects theformation anddevelopment of enterprisesto a great extent,is just like thebloodinthe arevery concerned aboutcash flow,because it isrelated to the enterpriselife and death,existence the cash flow statementis the reflection ofcash and cashequivalentsof inflow and outflow offinancial statements,itcan help enterprises tograsp itscash flow situation,improve efficiency in the use of on the analysis ofthe cash flow statementthoroughtheory,be able to fully understandand grasp thecash flow statement,and how touse the cash flow statementinformation of enterprisemanagement condition and thecash flow statementclosely linked,can understand theform,development trend ofcash flow,seize the keycash flow management,business managementhas become an important aspect ofenterprise financial management,enterprise managementpersonnel,byinvestors,creditors andgovernment supervisiondepartments concerned.