求高手帮忙翻译一下论文的摘要,在线等~不要机器翻译!!!

Question

长期以来，人们一直注重对利润的分析，在过去很长时间内没有现金流量的概念。随着社会经济的发展，越来越多的实例证明分析利润的“质量”比分析利润的“数量”更为重要。现金流被视为企业生存和发展的血液。通过对现金流量的分析，可以从企业的偿债能力、获现能力、营运能力和发展的弹性能力等方面反映出企业的经营状况，体现利润的质量。便于经营者有效运用资金作好企业管理、投资者能够做出正确的投资判断。本文针对现金流量分析的重要性，阐述了现金流量的基本概念、有哪些分析方法、分析所揭示的问题、现阶段现金流量分析存在的缺陷，以及如何改进提出了一些建议措施，对现有的指标体系重新做了归纳和完善。旨在对现阶段现金流量分析的研究工作作进一步探讨，以期充分发挥现金流量分析在企业财务管理中的重要作用。

Answer 1

In past, there has been a focus on the analysis of profits for a long time ，but no conception of cash flow. With the development of social and economic, more and more examples prove that the analysis of the profit "quality" is more important than the profit analysis of the "quantity". Cash flow is considered as the blood of the enterprises’ survival and development. Through the cash flow analysis we can know company ‘s business conditions form the solvency of enterprises, , trading capacity and flexibility in the development of the ability, reflected in the quality of the profits. This can help the Operators to use money effective in manage the company, and the investors can make the right judge in investments. This paper analyzes the importance of cash flow, the basic concept of cash flow and the ways to analysis, analysis of issues brought up at this stage cash flow analysis of the shortcomings, as well as how to improve the measures put forward some proposals, the existing Index system into a re-do and improve. Aimed at the present stage of the cash flow analysis of the research further, so that we can take the advantage of the cash flow analysis in the financial management of enterprises 。