Enterprises in many industries, including retail industry, have the phenomenon of low efficiency in the use of enterprise funds. Under the appearance of high profits of many enterprises, there are often reasons such as difficulty in capital turnover and lack of flow. Therefore, the financial personnel of an enterprise should focus on the flow table of the enterprise instead of just paying attention to the data of the income table. The enterprise flow statement is based on the cash basis, which can objectively and effectively reflect the real amount of funds available for use and reflect the real Traffic, should not be too much pursuit of business strength.