【中文版】

资金流是企业在生产、经营、投资等活动中，因资金来源和资金运用而产生的资金变动过程。它是企业财务管理工作的重要组成部分，关系到企业各项业务的正常运行和风险控制。

具体来说，资金流包括流入和流出两个方面。流入方面主要是指企业收入的资金，包括销售收入、投资收益、资产处置收益等；流出方面主要是指企业支出的资金，包括生产成本、管理费用、税费支出等。当流入大于流出时，企业资金余额增加，反之则减少。

资金流可以分为营运资金流和投融资资金流。营运资金流是企业日常经营活动中产生的资金流动，包括采购、生产、销售等环节的资金收支；投融资资金流是企业进行投资和筹资活动时产生的资金流动，包括对外投资、吸收投资、借款等。

通过对资金流的管理和分析，企业可以了解自身经营状况和财务状况，制定科学合理的经营策略和投融资策略。同时，资金流也是企业进行风险控制和内部控制的重要手段之一，可以及时发现和解决潜在的风险问题。

总之，资金流是企业财务管理的重要组成部分，关系到企业的正常运行和风险控制。通过对资金流的管理和分析，可以为企业制定科学合理的经营策略和投融资策略提供重要依据。

【英文版】

What is cash flow? Cash flow refers to the changes in funds resulting from operating, investing, and financing activities of an enterprise. It is an important part of financial management and relates to the normal operation of various businesses and risk control of the enterprise.

Specifically, cash flow includes both inflows and outflows. Inflows mainly refer to the enterprise's income funds, including sales revenue, investment returns, asset disposal proceeds, etc.; outflows mainly refer to the enterprise's expenditure funds, including production costs, management expenses, tax and fee expenses, etc. When inflows exceed outflows, the enterprise's fund balance increases, and vice versa.

Cash flow can be divided into operating cash flow and investment-financing cash flow. Operating cash flow refers to the cash flow generated by the daily operational activities of the enterprise, including the purchase, production, and sales links of the fund income and expenditure; investment-financing cash flow refers to the cash flow generated by the enterprise's investment and financing activities, including external investment, investment absorption, loans, etc.

Through the management and analysis of cash flow, enterprises can understand their own operating and financial conditions, formulate scientific and reasonable management strategies and investment and financing strategies. At the same time, cash flow is also an important means of risk control and internal control for enterprises to identify and solve potential risk issues in a timely manner.

In short, cash flow is an important part of financial management for enterprises. Through the management and analysis of cash flow, enterprises can provide important references for formulating scientific and reasonable management strategies and investment and financing strategies.