Enterprise Development Capability Evaluation Of Agricultural Products Circulation Based On The Cash Flow

China is a large agricultural country, agriculture is the foundation of the national economy. The strategy of give priority to the development of the early days of the industrial restricts the development of agriculture, agriculture congenital underdevelopment, and now the rapid industrial development, agricultural development is slow and hampered the development of the industrial. Traditional heavy manufacturing and light circulation patterns result that the circulation of agricultural products is difficult to adapt to the requirements of the agricultural development. Many agricultural products circulation enterprises are dead or dying because of their own reasons and environmental reasons, development capability of agricultural products circulation enterprise make people worry, based on this background it is very important and urgent to study agricultural products circulation enterprises development ability. Farmers "difficulty in selling" the public "to buy expensive" phenomenon is frequent, from the point of view of the introduction of cash flows to explore the circulation of agricultural products enterprises is whether high prices of agricultural products boost and high profits winner or not.Development capacity is essential for agricultural products circulation enterprises, the only prerequisite for the survival, growing through continuous development in order to increase corporate value. Traditional financial analysis does not truly reflect the development capability of agricultural products circulation enterprises, this article integrates the research at home and abroad, discusses the significance, advantages and necessity of evaluating agricultural products circulation enterprises development capability based on cash flow, analysis the development status of agricultural products circulation enterprises. The paper departures from the concept of enterprise development ability of the circulation of agricultural products, the circulation of agricultural products enterprise development capabilities are included in earnings quality, risk control ability, the ability to pay, investment capacity, operational ability, the ability to accumulate and circulation efficiency of seven elements, based on22financial indicators from a cash flow point of view, the seven major elements designed to build the capacity evaluation system of agricultural products circulation enterprise development, and using analytic hierarchy process to determine the index weights, and finally select three agricultural products circulation enterprises with fuzzy comprehensive evaluation method to evaluate its development capacity, has obtained development capacity score, Finally, the empirical study concluded recommendations:to accelerate the recovery of funds, and to improve the quality of earnings; warehousing and transportation system, to reduce the loss of circulation of agricultural products, improve circulation efficiency; reduce the circulation of agricultural products, reduce distribution costs; to strengthen agricultural products circulation information system; reduce the corporate tax burden of the circulation of agricultural products; grading and packaging of agricultural products, to establish its own brand.