上市公司的内部控制对现金流管理的影响研究

Research on the Influence of Internal Control of Listed Companies on Cash Flow Management

随着经济的不断发展,内部控制对上市公司的影响越来越明显,同时,现金流也成为企业发展和战略的关键影响因素,所以有必要将内部控制和现金流管理进行有机结合,研究内部控制对现金流管理的影响。科学的现金流管理代表着公司经营收益,持续增加的收益率更是一个上市公司的核心竞争力,所以,论文研究了上市公司的内部控制对现金流管理的影响。

With the continuous development of the economy,the influence of internal control on listed companies is becoming more and more obvious.At the same time,cash flow has become a key factor affecting the development and strategy of enterprises.Therefore,it is necessary to combine internal control and cash flow management organically and study the influence of internal control on cash flow management.Scientific cash flow management represents the company's operating income,and the continued increase of profitability is the core competitiveness of a listed company.Therefore,this paper studies the influence of the internal control of listed companies on cash flow management.