This paper analyzes the impact of various factors on the cash flow statement by using factor analysis method, and makes reasonable analysis and suggestions on the influencing factors. Then, through the structure analysis of the cash flow statement of Yuanhui we understand the composition of the cash flow in each part of the cash flow statement, and use the ratio analysis to analyze the relevant ratio analysis, understand the relevant ratio data, and then analyze the problems we can find out., Even Yuanhui has a relatively poor solvency, a weak debt risk, a relatively weak cash recovery capacity, and a relatively long recovery period. Therefore, in response to these problems, I believe that companies should strengthen the process management of cash flow. This can speed up the cash flow, enhance the enterprise's value creation ability, and help the enterprise to enhance its risk response ability; At the same time, enterprises should shorten the inventory turnover period, shorten the accounts receivable turnover period, and extend the accounts payable turnover period to speed up the cash flow turnover speed and improve the efficiency of cash management. There are also enterprises should establish reasonable return of sales money, recovery of accounts receivable and reasonable optimization of credit policies to promote the long-term development of enterprises.
