Cash Flow Internal Control Analysis Of A Company

The development for enterprise internal control theory goes through four stages, ie, internal containing, internal control rules, internal control structure and internal control integrated framework. The issue of COSO statement shows that the internal control theory goes up to a new stage. A company is a state-owned enterprise with traditional planning economy, its cash flow management and control analysis will be beneficial to improving the cash flow internal control level for exist state-owned enterprises. To establish A company cash flow internal control system, the following 5 aspects shall be set about according to COSO statement:· to construct cash flow management and control environment;· to assess and calculate various risks influencing cash flow;· to regulate and consummate cash flow various control activities,· to establish and consummate cash flow information system and reinforce communication;· to strengthen cash flow monitoring.