This review examines cash flows, both in their operating, investment and financing structure, and their relationship with regional economic growth during the same period. Objective. Build the relationship that exists between the cash flows of the companies in the agricultural sector of the department of Risaralda that reported their financial statements to the Superintendency of Companies during the period 2002 - 2011 and the regional economic growth during the same period. Materials and methods. The research is documentary and descriptive-correlational in nature, because in the process the cash flows of the operation, financing and investment are identified, which are correlated with the different macroeconomic variables that may affect them, such as Risaralda's GDP. , unemployment, placement rate, DTF, TMR and the IGBC financial variable, identifying year by year the increases or decreases that may occur and their relationship with the behavior of the economy, for the same periods. Results. Once the study of the cash flows of the companies in the agricultural sector has been carried out, it is concluded that liquidity is generated to attend the operating activities, but the results in investment and financing cash flows are low. In other words, the total cash flow of the companies in the agricultural sector of the department of Risaralda generates liquidity from the operating cash flow. They are correlational with indicators such as unemployment rate, IGBC, DTF, placement rate, among others, and their relationship with GDP, determines the low relationship for regional growth. Conclusion. In this work, it is concluded that the companies of the agricultural sector of the department of Risaralda, for the period between the years 2002 - 2011, generate resources from the operation flow, but they do not significantly impact the regional economic growth of the department during the same lapse of time.