Cash flow management of modern enterprises under the guidance of the application of internal control

Under the post international financial crisis, the cash flow management is still the focus for the Chinese enterprises. As China actively advances the internal control system construction, it is necessary for the modern enterprises to reexamine the cash flow management from the internal perspective. Exactly under the guidance of the application of internal control to, this paper attempted to build the scientific system, risk control system and value creation system of cash flow management along with the financial activities application guidance to create its new ideas, new concepts and new models.