A Study on How Cash Flows Affect the Financial Health of Enterprises

Operating cash flow (OCF) and cash flow from assets (CFFA), which reflect the payment, procurement, and efficiency of asset utilization in enterprises, provide important and useful information for investors, business managers, state management agencies, and other stakeholders. Using a qualitative research approach, this study analyzes how cash flows affect the financial health of enterprises. The findings are expected to provide investors with a sound basis for making investment decisions, support managers in formulating appropriate financial strategies, and assist state management agencies in developing effective policies to improve enterprise performance and promote Vietnam's economic growth.