现金流内部控制的管理对于一个企业的生存和发展具有举足轻重的作用。许多我 们曾熟知的行业巨头比如巨人集团、科龙电器、德隆集团、顺驰公司等公司的衰亡都 与现金流内部控制管理不善有关，2018 年乐视网集团也因为对现金流内部控制管理不 善造成了现金流的极度紧张而面临退市风险。在经济日渐繁荣的今天，企业的资金活 动也随之大幅增加，在这个“现金为王”的时代，过去只依赖财务部门对现金进行管 理的方法已经不能满足现代经济发展的要求。因此，对企业现金流内部控制研究具有 十分重要的意义。 论文以未名医药现金流内部控制为研究对象，首先从未名医药的组织架构、现金 流入和流出的管理情况和现金流的总体情况入手分析了未名医药现金流管理现状和其 内部控制方面存在的问题，在此基础上引用了现金流量理论和内部控制理论设计了“大 财务”概念下的包括采购、现金预算、应收账款管理等方面的现金流内控体系，以财 务部门为中心、从现金流业务源头进行控制，同时从控制环境、风险评估、控制活动、 信息传递与沟通、内部监督方面提出了设立内控部门、加强审批流程等过程管理、通 过资金集中管控等方式合理编制现金预算、安全保管会计资料和实物资产、建立风险 评估机制、加强现金流内部控制信息传递、加强内外部审计和通过培训提高员工素质 等措施保证内控体系的有效执行。 本篇文章的研究成果不仅可以为未名医药现金流内部控制管理的可持续发展提供 动力，使未名医药的现金流内部控制管理实现全过程动态管理，不受制于静态管理的 弊端，同时还能对其他医药行业企业现金流内部控制起到一定的借鉴作用。 关键词 医药行业；现金流；内部控制II Abstract The management of the internal control of cash flow for the survival and development of an enterprise plays a decisive role. The decline and fall of many of the industry giants we used to know, such as Giant Group, Colon Electric Appliance, Delong Group, Shunchi Company, and so on, have something to do with the poor management of cash flow internal controls, 2018 networks group, also for the internal control of cash flow mismanagement caused the extreme stress of cash flow and delisting risks. In today's economic prosperity, enterprises financing activities has been greatly increased, in The Times of cash is king in the past, only rely on the financial department for cash management method cannot have satisfied the requirement of modern economic development. Therefore, the enterprise internal control of cash flow is of great significance. This paper takes the internal control of Shandong Sinobioway Biomedicine Co.,Ltd. cash flow as the research object, firstly the organization structure of Shandong Sinobioway Biomedicine Co.,Ltd., the management of the cash inflow and outflow and the overall situation of the cash flow of Shandong Sinobioway Biomedicine Co.,Ltd., analyzes the current situation of the cash flow management and the problems in its internal control. This paper puts forward some measures, such as setting up internal control department, strengthening the process management of examination and approval process, reasonably compiling cash budget through centralized control of funds, safely keeping accounting data and physical assets, establishing risk assessment mechanism, strengthening the transmission of internal control information of cash flow, strengthening internal and external audit and improving the quality of employees through training to ensure the effective implementation of the internal control system. This article research results not only can be anonymous medicine and the sustainable development of the internal control of cash flow management, make the Shandong Sinobioway Biomedicine Co.,Ltd. internal control over cash flow management to realize the whole process of dynamic management, is bound to the disadvantages of static management, as well as for other pharmaceutical industry enterprise internal control of cash flow play a certain reference function. Keywords Pharmaceutical industry; Cash flow; Internal controlIII 目录 摘要......................................................................................................................................I Abstract ...................................................................................................................................II 目录........................................................................................................................................III Contents..................................................................................................................................VI 第 1 章 绪论........................................................................................................................... 1 1.1 研究背景及意义 .......................................................................................................... 1 1.1.1 研究背景................................................................................................................ 1 1.1.2 研究意义................................................................................................................ 2 1.2 国内外研究现状 .......................................................................................................... 3 1.2.1 内部控制研究现状................................................................................................ 3 1.2.2 现金流量研究现状................................................................................................ 6 1.2.3 现金流内部控制研究............................................................................................ 7 1.2.4 文献评述................................................................................................................ 8 1.3 本文的主要内容与研究方法 ...................................................................................... 9 1.3.1 研究内容................................................................................................................ 9 1.3.2 研究思路...............................................................................................................10 1.3.3 研究方法...............................................................................................................10 1.4 本章小结 .....................................................................................................................11 第 2 章 相关理论和方法......................................................................................................12 2.1 现金流量理论 .............................................................................................................12 2.1.1 现金流的含义以及内容.......................................................................................12 2.1.2 现金流管理相关内容...........................................................................................13 2.2 内部控制理论 .............................................................................................................13 2.2.1 内部控制的概念...................................................................................................13 2.2.2 内部控制的构成要素以及要求...........................................................................13 2.2.3 内控体系的概念...................................................................................................14IV 2.3 内部控制与现金流的关系 .........................................................................................15 2.4 内部控制相关方法 .....................................................................................................17 2.5 本章小结 .....................................................................................................................19 第 3 章 未名医药现金流管理现状及内部控制存在的问题..............................................20 3.1 未名医药基本情况 .....................................................................................................20 3.1.1 未名医药相关情况简介.......................................................................................20 3.1.2 未名医药组织构架分析.......................................................................................21 3.2 未名医药现金流情况分析 ...........................................................................