现金流用抽象化的手法将企业的经营活动、筹资活动、非经常性项目和投资活动的过程清楚地反映出来。现金流是企业的重要部分,保证现金流的安全和效益是企业,特别是组织结构庞大的企业的重中之重。健康的现金流是企业发展壮大其规模和效益,增加股东分红的有力保证。很多企业只是因为暂时的支付困难就陷入经营困难甚至破产,而有些亏本的企业却因为资金安排使用得当得以存续下去,这就是资金流量的神奇之处。财务管理的基本观念包括了现金流量、时间价值、风险价值三个方面。如何利用现金流控制营运风险是企业领导者需要高度重视的地方。本文首先介绍了现金流及其管理的有关概念,然后讲述了企业要怎样做好现金流相关工作控制营运风险,希望能够为企业内部管理提供参考意见。 The cash flow uses the abstraction method to clearly reflect the process of the enterprise’s business activities, fund-raising activities, non-recurring items and investment activities. Cash flow is an important part of an enterprise. To ensure the safety and effectiveness of cash flow is the top priority for a company, especially for a large organization. Healthy cash flow is a powerful guarantee for enterprises to grow and expand their scale and benefit and increase their share dividends. Many enterprises are caught in operational difficulties or even bankruptcies simply because of temporary payment difficulties. Some enterprises that have lost money, however, can survive because the funds are used properly. This is the magic of financial flows. The basic concepts of financial management include cash flow, time value, risk value three aspects. How to use cash flow to control operational risk is the place where business leaders need to attach great importance. This paper first introduces the concept of cash flow and its management, and then tells how to control the operation risk of cash flow-related work, hoping to provide reference for the internal management of the enterprise.