求翻译：因此，要做好现金流量预算管理，必须首先从观念上理解、改变，然后在现有的理论基础上加以改进、应用，使现金流量预算管理的优势得以发挥。是什么意思？

To do a cash flow budget management, you must first concept to understand, change, and then to improve the existing theory on the basis of applications, budget management of cash flow advantages to play.

Therefore, it is necessary to make good cash flow budget management, you must first understand the concepts, change, and then in the existing theory could be improved, based on the application, budget management, cash flow benefits to be realized.

正在翻译，请等待...

Therefore, to manage the cash flow budget, you must first change from concept to understand, and then in theory be improved, on the basis of the existing application, advantage to play in the management of the cash flow budget.

Therefore, must complete the cash current capacity budget management, must first from the idea understand, the change, then performs in the existing rationale to improve, the application, enables the cash current capacity budget management the superiority to display.