Research On The Effectiveness Evaluation Of Internal Control Of H Company's Operating Cash Flow

With the development of enterprise productivity and the transformation of management mode,the importance of internal control has become more prominent.Effective internal control not only helps to improve the management level of enterprise,but also helps to improve the risk prevention ability of enterprises.Under the condition of market economy,the operating cash flow determines the operation,profit and solvency of the enterprise.If the enterprise's capital turnover speed is slow,cash deployment is not working,will affect the normal operation of enterprises.Therefore,internal control of the operating cash flow of the enterprise will ensure that the enterprise can operate more effectively.As a capital-intensive fast-moving consumer goods(FMCG)industry,the beer industry has the large investment amount and rapid capital flow.At the same time,the production cycle of beer is relatively short and the periods of funds from procurement expenditure to sales return cycle is also short,resulting in a large amount of funds staying in the circulation field.Therefore,if the beer industry operators want to r manage and control the operating cash flow of the enterprise better,they must strengthen their internal control construction and improve the internal management level of the company,in order to enhance the Company's ability to achieve sustainable development goals.H Company,as a part of the beer industry,has the same characteristics mentioned above.It also needs to strengthen the operating cash flow of internal control construction and improve the risk prevention ability of enterprises,to ensure the stable development of enterprises.This paper takes H company as an example to evaluate and study its effectiveness of the internal control of operating cash flow.Firstly,the author combs the relevant literature,lays the theoretical foundation of this paper,and summarizes current situation of the internal control of H Company's operating cash flow.Secondly,the paper constructs the evaluation system including 5 first-level indexes and 24 second-level indexes.The effectiveness of company is evaluated by AHP(analytical hierarchy process)and fuzzy comprehensive evaluation method through expert scoring table.It is considered that the internal control of operating cash flow in H company is generally "slightly effective",that is,the quality of internal control is not high overall;there are many problems,such as the needs of further improvement of the company's organizational structure,the insufficient professional ability of fund managers,the lack of approval level of funds authorization,the flaw of operating capital budget.Finally,the corresponding suggestions to the problems mentioned gives,including optimizing the organizational structure of the company,improving the quality of fund managers,setting up the risk management department,improving the ability of risk identification and analysis,and strengthening the implementation of control activities,in order to improve the effectiveness of H Company's internal control of operating cash flow,and to provide a reference for other enterprises.