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Cash flow analysis and research applications Abstract Cash or currency is essentially an economic and social recognition! A means of exchange for the value of "the most important elements of the currency as a medium of exchange has been the currency of all users to accept the" cash flow statement for the preparation of cash basis. A certain period of time reflects the enterprise business activities, investment activities and fund-raising activities by the cash inflows and outflows! Show that profitability of enterprises with capital-based comparison of changes in financial position! Businesses better reflect the cash flow statement solvency. At the same time all the more easy and intuitive from the investors, creditors and other users of accounting information perspective. To effective use of cash flow information to make the right investment and credit decision-making, we must learn how to use cash flow and cash flow information provided by the enterprises to carry out financial analysis and evaluation of science. In this paper, the financial management of cash flow and cash flow statement and the application of the connotation of the analysis and discussion of a theory has a certain practical significance.