Research On Cash Flows Management Based On Internal Control Theory

In recent days,Chinese enterprises are faced with many challenges in their development.On the one hand,the trade conflict with US increases and the global economy continues to slump.Such a complex domestic and foreign economic environment and fierce market competition also require enterprises to constantly improve their management level and enhance the ability to deal with risks.Cash flow management is an important part of the internal control system of enterprises and plays a key role in the success or failure of enterprises.Good cash flow management can effectively improve the efficiency of cash flows,so as to make value for enterprises higher;However,with the increasing frequency of daily fund receipt and payment and the complexity of business,it is difficult to meet the development requirements of enterprises by relying on the cash management of the original financial department.Therefore,the internal control of cash flow management is of great significance.At present,domestic and foreign research on capital management has been very common,and the research on the internal control system has become mature,but the combination of the two,based on the perspective of internal control of cash flow management for consideration,analysis and evaluation is less,which is also the innovation of this paper.This article from the perspective of internal control theory studies enterprise cash flow management,based on the internal control theory with the examples of Jahwa's internal control of cash flow.The research results of this paper are expected to strengthen enterprises' attention to the internal control of cash flow,promote the construction of internal control of enterprises,improve enterprises' ability to resist risks in the market environment,and achieve long-term benefits by analyzing the current defects and causes of internal control of cash flow management.