现金流的财务内部控制分析.doc

申请上海交通大学学士学位论文
现金流的财务内部控制分析
学生:
学号;
导师:
学校代码:
上海交通大学网络教育学院
二0 0五年七月
摘要
现金流是指企业生产经营过程中的现金流入、现金流出以及现金流入与现金流出之间的差额形成的现金净流量。这里,现金包括企业所拥有和控制的银行存款、库存现金、其他货币资金以及能随时变现为确定金额用于支付的其他资产。现金流是随着市场经济的发展逐渐受到重视的。众所周知,企业管理应以财务管理为中心,财务管理应以资金管理为中心,而资金管理应以现金流管理为核心。众多世界知名的企业家常常感叹:现金流管理的好坏往往是决定企业成败的命门,世界众多的投资集团,在审核投资时首先审核的就是公司的现金流,大多数据统计显示:企业运营危机大多是由于现金流管理不合理引起的。企业经营者和其他利益相关者在关注企业经营状况的同时,也日益重视企业现金流的流入和流出,从某种意义上说,企业获取现金的能力比获取利润的能力更加重要。如何加强现金流的管理和控制也就成为企业关注的焦点。本文以宏伟建设公司现金流控制存在的问题入手,进一步分析其存在问题的原因,指出宏伟建设公司现有现金流管理中存在的问题,面对日益激烈的市场竞争,宏伟建设公司面临的生存环境更加复杂多变,只有通过提升现金流的管理水平,可以合理控制运营风险,提升资金的利用效率,从而不断加快的发展。
关键词:现金流内部控制分析
Abstract
Cash flow refer to enterprise produce and manage cash of course flow into , cash flow out and cash flow into with cash flowing out flow that difference forming between. Here, the cash includes bank account , cash on hand , other ary fund that enterprises have and control and can cash other assets used for paying in order to confirm the amount of money at any time . The cash flow is paid attention to gradually with the development of market economy. As everyone knows, business administration should regard financial administration as the centre , the financial administration should be managed for the centre as a means of the gold, and fund management should be regarding managing in cash flow as the core. Numerous world-famous entrepreneurs often sigh over with feeling: The quality of cash flow management is often the life door which determines enterprise's ess or failure, the numerous investment groups of the world, it was the cash flow of pany that verified at first while verifying investment, most shows according to statistics: It was caused that it is mostly unreasonable in management because of the cash flow that enterprises ran crises. The persons who are correlated with other interests , operator of enterprise , are while paying close attention to enterprise's management state, pay attention to the inflow of enterprise's cash flow and flow out day by day too,