上市公司的内部控制对现金流管理的影响及相应建议研究

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

现金流管理是企业经营和发展的核心内容之一。改善内部控制的质量能显著影响企业的现金流管理,对企业有着至关重要的作用。在如今社会环境下,市场形势变化莫测,企业面临的挑战只多不少,这就需要企业不断改进和完善内控制度,提高现金流管理的内部控制有效性。论文首先介绍内部控制和现金流管理的理论基础,探讨现金流管理的内部控制对企业的影响,最后提出相关建议,以供参考。

Cash flow management is one of the core contents of enterprise operation and development.Improving the quality of internal control can significantly affect the enterprise's cash flow management,has a vital role for the enterprise.In today's social environment,the market situation is unpredictable,enterprises are facing more and more challenges,which requires enterprises to constantly improve and perfect the internal control system,improve the effectiveness of internal control of cash flow management.This paper firstly introduces the theoretical basis of internal control and cash flow management,discusses the influence of internal control of cash flow management on enterprises,and finally puts forward relevant suggestions,for reference.