Research On Corporate Internal Control Of Cash Flow

In recent years, China's education and training industry has shown a booming trend, according to the data of the prospective Industry Research Institute show:in 2012 the total of the education and training industry market scale reached 960 billion yuan, in 2013 China's education market economy of scale reached 1.0944 trillion yuan. The industry has gradually become China's private economic sectors in the new hot market.Our education and training institutions in the rapid development at the same time there are many problems in internal control, this paper to internal control theory and comprehensive budget, cash flow budget management theory as a foundation, from the internal control of the five elements of, followed by cash flow budget management requirements, within internal control and cash flow budget management theory based, WX group as an example, a detailed explanation of the group's internal control and cash flow budget management present situation, and points out that the group at present the implementation of internal control problems existing in the process, put forward to build in cash flow budget management as the main line of the internal control management system of ideas.The conclusion of this paper is:The long development of education and training institutions must be based on the construction and implementation of the internal control system, which is the core of the cash flow budget management system. This paper mainly from the sound of cash budget management environment, detailed flow control activities and strengthen the transmission of information and communication, internal audit, performance evaluation and other aspects, from budget control, organization improvement, etc. improvement group budget control system, through perfect Wx group cash flow budget as the core of the internal control system, and puts forward the solution to the education and training institutions to the existence of a solution to the problems of internal control in the implementation of the for education industry of budget control of construction and put forward the implementation of the guiding solution.