Research On Internal Control Of Cash Flow Management Of Listed Companies

Since the reform and opening up,China's average economic growth rate of about 10%,the people's living standards have been greatly improved.The increasing demand for cosmetics,which makes China's rapid development of the daily chemical industry,in 2001 the Shanghai Jiahua listed on the Shanghai stock exchange,becoming China's first domestic listed companies.At present,there are eight listed companies in China,Shanghai Jiahua has been the leader of the local daily chemical enterprises.Cash flow management is of great significance to the success or failure of an enterprise.Many large enterprises such as giant group,United Airlines and so on are due to poor cash flow management caused by the collapse of the capital chain rupture.Cash flow plays an important role in the survival and development of enterprises,improve the efficiency of cash flow management,can improve the efficiency of the use of cash,so that the cash for enterprises to create greater value.On the contrary,the poor management of cash flow will cause serious waste of resources,the emergence of income and expenditure,insolvent situation,more serious words can lead to bankruptcy.With the development of modern economy,the enterprise's capital expenditure is becoming more and more frequent.In the past,relying solely on the financial sector can not meet the requirements of economic development,there are many problems and contradictions.Therefore,it is of great significance to the internal control of enterprise cash flow management.In this paper,the internal control and cash flow theory as the main theoretical basis for Shanghai Jahwa cash flow management as a basic point,combined with Shanghai Jahwa financial statements,internal control evaluation report and other relevant information,such as the use of SWOT analysis tools,starting from the 5 elements of internal control,analyzes the status quo of Shanghai Jahwa ash flow and internal control aspects the existing problems and to explore its causes,think of Shanghai Jahwa internal control on cash flow management of major defects,lack of effective internal control,according to the Shanghai Jahwa in cash flow management problems put forward the corresponding improvement suggestion,in order to promote the sustainable development of enterprises,realize the enterprise cash flow management from static to dynamic change.The results of this study can be used to improve the internal control of Shanghai Jahwa cash flow management play tool to another,as well as other industries listed companies on the internal control of cash flow management to provide a reference.