摘要：根据产业组织理论中的SCP分析框架可知，影响企业利润的因素包括市场结构，企业的经营状况。
Abstract: According to SCP analysis framework in the theory of industrial organization, the factors that affect corporate profits include market structure and the enterprises operating conditions.
现金流量表是企业分析财务状况、做出经营决策的重要依据。
The cash-flow report is an important foundation for enterprise to analyze financial situation and make operation decisions.
第二部分是从偿债能力、管理效率和获利能力三个方面，以单项财务指标对出版经营状况进行解释和分析。
The second part uses simple financial index to explain and analyse the operating status in terms of solvency, managerial efficiency and profitability.
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