Financial flexibility analysis refers to the analysis of the ability of enterprises to adapt to changes in the economic environment and make use of investment opportunities. This ability comes from the comparison between cash flow and cash to be paid. If the cash flow exceeds the need and there is surplus cash, the financial flexibility will be strong and the adaptability will be strong. On the contrary, financial flexibility will be small and adaptability will be weak. Therefore, the standard to measure financial flexibility is to compare operating cash flow with payment requirements, which can be investment demand or promised payment.