现金流量表中最为重要的内容就是经营性现金流量,但如何分析其收益质量,越来越成为财务分析师关注的焦点。笔者通过在实际工作中的研究,建立了经营性投入与产出模型,并借助其分析经营性现金流量收益质量,取得了较好的效果。众所周知,根据现金流量表间接编制方法,可以得出经营性 The most important part of the cash flow statement is the operating cash flow, but how to analyze the quality of its revenue has increasingly become the focus of financial analysts. Through the research in practical work, the author establishes the model of operating input and output, and with the help of it, analyzes the return quality of operating cash flow and achieves good results. As we all know, according to the indirect method of preparation of cash flow statement, can draw business