现金是企业的血液，是企业生存立足的关键因素之一，无论企业的日常经营还是 投资扩张都离不开现金的支撑。做好资金及时供给，保证资金的充裕。对现金流入、 流出情况做好控制与风险防范，是企业现金流管理的关键所在。目前为止，有些企业 普遍会忽视对现金流的管理，往往只重视利润，资金容易产生漏洞进而发生倒闭的风 险。企业应当重视现金流的管理，确保资金平稳运行，保障企业日后可持续发展的目 标，对其有着深远的影响。 会计管理和战略性企业管理这两个的核心就是现金流管理。为了确保其安全稳定 的有效运营，需要有强有力的管理框架，内部控制作为改善企业现金流管理的重要方 法，企业应当合理的利用，并加以完善，结合现金流管理，两者结合在一起，这样有 助于增强企业的现金流管理水准。本文基于内部控制视角，来探讨现金流管理，是为 了企业能够合理有效的日常运营和商业发展。 本文以M公司为研究案例，运用案例分析的方法，结合国内外相关问题的文献综 述，对M公司内部控制视角下现金流管理进行评价与控制。首先，主要阐述了内部控 制和现金流相关概念和基础理论。其次，将M公司近三年的财务报表数据和相关现金 流管理状况进行研究，主要是内部控制视角下，对M公司的现金流管理现状问题进行 了探索，认为M公司在现金流管理方面存在一些缺陷。最后，从内部控制的角度出发， 就完善M公司现金流管理提出了相关防范措施和意见。同时希望，通过本文的研究和 帮助，可以实现M公司现金流管理目标，推进企业现金流管理，促进M公司的健康持 续发展。 关键词：现金流管理；内部控制；M公司 I ABSTRACT Cash is the blood of the enterprise and one of the key factors for the survival of the enterprise. Whether it is the daily operation of the enterprise or the expansion of investment, it is inseparable from the support of cash. Do a good job of timely supply of funds to ensure sufficient funds. Controlling cash inflows and outflows and preventing risks is the key to corporate cash flow management. So far, some companies generally ignore the management of cash flow, often only pay attention to profits, and funds are prone to loopholes and the risk of bankruptcy. Enterprises should pay attention to the management of cash flow, ensure the smooth operation of funds, and guarantee the goal of sustainable development of enterprises in the future, which has a profound impact on them. The core of accounting management and strategic enterprise management is cash flow management. In order to ensure its safe, stable and effective operation, a strong management framework is needed. Internal control is an important method to improve the management of corporate cash flow. Enterprises should use it rationally and improve it. Combined with cash flow management, the two are combined. This will help strengthen the company's cash flow management standards. This paper explores cash flow management based on the perspective of internal control, in order to enable the company to operate reasonably and effectively in daily operations and business development. This paper takes M company as the research case, uses the case analysis method, and combines the literature review of domestic and foreign literature related issues to evaluate and control the cash flow management from the perspective of M company internal control. First of all, the concepts and basic theories related to internal control and cash flow are mainly explained. Secondly, the research on the financial statement data and related cash flow management status of M company in the past three years, mainly from the perspective of internal control, explored the current situation of M company's cash flow management, and believed that M company exists in cash flow management. Some defects. Finally, from the perspective of internal control, relevant preventive measures and opinions were put forward to improve the cash flow management of M Company. At the same time, I hope that through the research and help of this article, we can achieve the goal of M company's cash flow management, promote the management of corporate cash flow, and promote the healthy and sustainable development of M company. II Key Words:Cash flow management;Internal control;M company 1 目 录 第一章 绪论 ········································································· 1 第一节 研究背景与研究意义 ·································································· 1 一、研究背景 ··················································································· 1 二、研究意义 ··················································································· 2 第二节 国内外文献综述及文献述评 ························································· 2 一、国外文献综述 ············································································· 2 二、国内文献综述 ············································································· 3 三、文献述评 ··················································································· 4 第三节 研究思路及研究框架 ·································································· 5 一、研究思路 ··················································································· 5 二、研究框架 ··················································································· 5 第四节 研究方法与本文的创新不足之处 ··················································· 7 一、研究方法 ··················································································· 7 二、本文创新之处 ············································································· 7 三、本文的不足之处 ·········································································· 7 第二章 相关概述及理论基础 ···················································· 8 第一节 现金流及现金流管理 ·································································· 8 一、现金流 ······················································································ 8 二、现金流管理基本内容 ···································································· 8 第二节 内部控制与现金流 ····································································· 9 一、内部控制理论 ············································································· 9 二、内部控制下的现金流 ··································································· 10 第三章 M公司现金流现状分析 ·················································· 13 第一节 M公司简介 ············································································ 13 第二节 M公司现金流现状分析 ·····