Internal Control Of Enterprise Operating Cash Flow

Money is the blood, the normal operation of an enterprise must be accompanied bya flow of funds into and out of, so corporate financial reporting in the cash flow data canreflect the information is one of the important factors that affect corporate value. With theaccounting information in the corporate and investment in major decision-making moreand more attention, including corporate cash flow has also been more attention.Research enterprise internal control is operating cash flow theory of practice to getattention gradually in corporate financial management applications. Establishment ofinternal control system is based on the protection of corporate value, and by increasingthe quality of accounting information, accounting information to reduce distortion. On theone hand, because in the modern economic development of the market, constantlychanging enterprise system, usually there is a firm separation of ownership andmanagement, shareholders and creditors and business managers of enterprises is anagency management, shareholders and creditors only through financial reports issued bythe company in order to understand the business situation, and then focus on grasping forfinancial reporting analysis, cash flow is better able to focus on business operations toreflect the true situation; hand for the enterprises themselves, the enterprise business allthe time along with working capital to strengthen internal controls can reduce operatingcash cost of doing business, reduce capital risk. So, whether it is true effectively provideexternal financial reporting, or for internal management efficiency, the application ofinternal controls for operating cash flows are of great value.The thesis is divided into seven chapters, research background and significance ofthe first chapter describes the overall content of the paper and the research and writingideas; Chapter II is a literature review, introduces the development and evolution of thetheory of internal control, and corporate cash flow management the status quo; ChapterIII describes the features and functions of corporate cash flow, operating cash flows toreflect the value of the enterprise is located; Chapter IV motives and methods formanipulation of corporate cash flows were analyzed; Chapter V of business internalcontrol and management of cash flow theoretical analysis, study includes operating cash flow of internal control procedures, institutional arrangements for key operating cash flowand operating cash flow of internal control internal controls; selected in the sixth chapterof a large state-owned investment company E Hubei Province tourism investmentcompany to conduct a comprehensive analysis and evaluation of typical corporate cashflow management system, obtained success and shortcomings of its cash flowmanagement, and the reasons appear insufficient; Chapter VII summarizes the internalcorporate cash flows Conclusion control grasp of internal control and management ofenterprises operating cash flows and financial flows in the daily operation of features andfunctions, as well as an effective internal control and management of cash flow methodsuggested by research, while the scope of application of the theory of internal controldepth to be extended, reflecting its value in business practice management.