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也只有真正经营钱的生意,像银行和保险是不看财报里的现金流量表的。
他们有流动性风险表.不过是作其他用途而不是分析经营现金流的。 其他号称是金融子行业的，如券基金 信托等等只是服务业，理论上是无法混用自有资金和客
户资金的。他们自有资金的现金流量表本质上与普通服务业没有本质区别，仍可以适用实业的分析方法。
总结
1.经营活动创造的现金流
2.商业银行分红能力
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