现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。
The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
文章简要讨论了企业偿债能力分析，认为引入公允价值计量后，以经营活动现金流量分析企业偿债能力是一种十分稳健的偿债能力分析方法。
This paper briefly discusses enterprise debt-payment capability analysis, considering that after bringing in fair value measurement, it is a kind of dovish analysis way of debt-payment ability.
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