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1、得到延伸,体现其在企业实务管理中的价值。关键词:经营现金流内部控制案例分析AbstractMoneyistheblood,thenormaloperationofanenterprisemustbeaccompaniedbyaflowoffundsintoandoutof,socorporatefinancialreportinginthecashflowdatacanreflecttheinformationisoneoftheimportantfactorsthataffectcorporatevalue.Withtheaccounting
2、informationinthecorporateandinvestmentinmajordecision-makingmoreandmoreattention,includingcorporatecashflowhasalsobeenmoreattention.Researchenteipriseinternalcontrolisoperatingcashflowtheoryofpracticetogetattentiongraduallyincorporatefinancialmanagementapplications.Establish
3、mentofinternalcontrolsystemisbasedontheprotectionofcorporatevalue,andbyincreasingthequalityofaccountinginformation,accountinginformationtoreducedistortion.Ontheonehand,becauseinthemoderneconomicdevelopmentofthemarket,constantlychangingenterprisesystem,usuallythereisafirmsepa
4、rationofownershipandmanagement,shareholdersandcreditorsandbusinessmanagersofenterprisesisanagencymanagement,shareholdersandcreditorsonlythroughfinancialreportsissuedbythecompanyinordertounderstandthebusinesssituation,andthenfocusongraspingforfinancialreportinganalysis,cashfl
5、owisbetterabletofocusonbusinessoperationstoreflectthetruesituation;handfortheenterprisesthemselves,theenterprisebusinessallthetimealongwithworkingcapitaltostrengtheninternalcontrolscanreduceoperatingcashcostofdoingbusiness,reducecapitalrisk.So,whetheritistrueeffectivelyprovi
6、deexternalfinancialreporting,orforinternalmanagementefficiency,theapplicationofinternalcontrolsforoperatingcashflowsareofgreatvalue.Thethesisisdividedintosevenchapters,researchbackgroundandsignificanceofthefirstchapterdescribestheoverallcontentofthepaperandtheresearchandwrit
7、ingideas;ChapterIIisaliteraturereview,introducesthedevelopmentandevolutionofthetheoryofinternalcontrol,andcorporatecashflowmanagementthestatusquo;ChapterIIIdescribesthefeaturesandfunctionsofcorporatecashflow,operatingcashflowstoreflectthevalueoftheenterpriseislocated;Chapter
8、IVmotivesandmethodsformanipulationofcorporatecashflowswereanalyzed;ChapterV