When a company's management develops financial strategies for the company's development, it often implements a "profit increase". Business people are inevitably looking for profit. For profit as the overall direction of profit and value, which is at the heart of the corporate development strategy, various business management activities need to be conducted around profit. This approach is grossly flawed and results in the direct indifference of cash flow managers in the corporate decision-making process. Cash flow will prevent management from deviating from normal development.