通过对现金流量表的分析,能正确评价企业当期及以前各期取得的利润质量,科学预测企业未来的财务状况,从而有利于商业银行信贷员作出正确的信贷决策。 Through the analysis of the cash flow statement, the quality of the profits obtained by the enterprise in the current and prior periods can be correctly evaluated, and the future financial status of the enterprise can be predicted scientifically, so as to facilitate the credit decision making of the commercial bank loan officers.