third, analyze the problems existing in the net cash flow from operating activities.

(1) analyze whether the net cash flow from operating activities is normal. Under normal circumstances, the net cash flow from operating activities >; Financial expenses+current depreciation+amortization of intangible assets deferred assets+amortization of deferred expenses. If the calculation result is negative, it shows that the enterprise is a loss-making enterprise, and the cash income from its operation cannot offset the relevant expenses.

(2) analyze whether the cash purchase and sale ratio is normal. Cash purchase and sale ratio = cash paid for goods and services/cash received for goods and services. In general, this ratio should be close to the cost of goods sold. If the ratio of purchase and sale is abnormal, there may be two situations: purchasing dull and overstocked goods; Business is shrinking. Both cases will have a negative impact on the enterprise.

(3) analyze whether the operating cash withdrawal rate is normal. Operating cash withdrawal rate = cash recovered from the sale of goods and services in the current period/operating income in the current period *111%. This ratio should generally be around 111%, if it is lower than 95%, it means that the sales work is not normal; If it is less than 91%, it means that there may be serious false profits and real losses.

(4) Whether the cash ratio paid to employees is normal. Cash ratio paid to employees = various cash expenditures for employees/cash recovered from selling goods and services. This ratio can be compared with the past situation of enterprises and the situation of the same industry. If the ratio is too large, it may be that human resources are wasted and labor efficiency is reduced, or because the distribution policy is out of control, the proportion of employee income distribution is too large; If the ratio is too small, it reflects the low income of employees.