基于资金活动内控应用指引的企业现金流管理探析

The Enterprise Cash Flow Management and Analysis Based on the Internal Control and Application Guidelines for Financial Activities

基于目前我国尚处在国际金融危机的后危机阶段及即将面临一场中国式的内控风暴的背景,企业对于自身现金流的管理必将进一步强化。现代企业应以一种与时俱进的眼光来审视现金流管理这一老命题,要基于资金活动应用指引的要求与约束,积极地为建立起一个契合资金活动应用指引的现金流管理的科学认识体系、风险控制体系及价值创造体系而进行研究与探讨,从而建立起一套科学可行的现金流管理新模式。

This year,our country is in the stage of international financial crisis and post-crisis,the enterprises further strengthen the knowledge and dependence regarding the cash flow.Then,in the raising time of a Chinese-style internal control storm,what kind of vision should the modern enterprise be in to treat the old proposition about the cash flow management? This article bases on the guidance and constraints of application guidelines for financial activities,tries to establish the scientific systems,risk control systems and value creation systems of the cash flow management to fit the guidance and constraints of application guidelines for financial activities.