The discussion of cash management on the impact of accounting information

Abstract: This article focuses on the current situation and the concept of cash management, cash management of the business impact of accounting Information, and use of empirical analysis, proposed business deal with the new situation, cash management accounting Information distortion innovative ideas, very practical necessity.

Keywords: cash management, accounting Information, cash flow
Currently, the accounting Information of listed companies in the global stock market is a widespread phenomenon. Our stage of development of the securities market, the status of quality of accounting Information can not be optimistic. False financial reporting of listed companies occur frequently, "Jean Min Sources "," red light industry "," Daqing Friendship "," Zhengbaiwen, "" Dawn of shares "," Monkey King shares "a series of major financial fraud case being investigated, the occurrence of cases of accounting information has shaken the stock market in China good faith basis, the community of "digital distortion" of the condemnation of the sound after another.

1 Based on the financial analysis of cash flow information
Based on the financial analysis of cash flow information from the aggregate analysis, structural analysis, ratio analysis, and several other aspects.

Total of 1.1
Aggregates by the cash flow analysis reveals the relevant information. For example, to create operating cash surplus of liquidity in operating cash flow after investments, cash management assessment of the efficiency of business operations, analyze payment of operating cash flow after interest, assess business reimbursement interest on the ability to pay dividends after the analysis of cash flows, evaluate the sustainability of corporate dividend policy. with the company's operation, development strategies and financial policies, cash flow analysis of the total benefit to understand the actual operation situation of enterprises .

1.2 Structural Analysis
Between the individual cash flow analysis, cash flow and the total amount of the individual between the cash flow at different times between the regular and occasional cash flow proportional relationship between cash flow. Through the calculation of operating activities, investing activities, financing activities accounted for cash inflows, outflows and the percentage of net flows, we can get the degree of influence of various cash flows, cash inflows and outflows by calculating the long term the proportion of cash flow can be balanced, analysis of current projects and business activities, occasional projects share of cash inflows, outflows and the percentage of net flows, you can examine the sustainability of cash flow.

1.3 Ratio Analysis
Through the analysis of the cash flow ratio, we can examine the mobility of corporate assets, balance, solvency, profitability, cash flow management and working capital, capital expenditures and investment capabilities.

In the cash flow management, companies must adhere to the cash inflows and cash outflows hands while grasping with both hands. In the same time to cut expenditure of funds must pay attention to speed up the turnover rate of various forms, to continuously reduce the cost of capital, increase capital efficiency and achieve corporate cash balance and maximize enterprise value. cash flow management to achieve the goal of sustainable value creation must be to protect the safety of cash flow, so cash flow is to ensure the safety of the healthy and stable development of the basic business premise. here referred to the custody of security not only refers to the terms of the cash, can not appear in cash theft, embezzlement, loss, etc., to ensure the circulation of cash flow and the security of transactions is more important is to ensure cash flow in the custody, settlement or transfer of transaction the safety of the process in terms of value.

2 Cash management on the impact of accounting information
From the total situation, China's enterprises in general there is lack of professionals, capital demand and resource management issues such as lack of efficiency. According to Statistics, China's corporate cash management, directly affect China's international Economic competitiveness on the market. According to Statistics show that serious problems of cash management, direct impact on China's international Economic competitiveness on the market. At present, most enterprises face financing difficult to obtain funding difficulties, if the lack of proper financial management and control, we would be worse, can easily result in accounting information distortion, in particular in: Links to Research Papers Download http://www.hi138.com First, cash management, lax, resulting in cash or less idle. Some companies believe that cash as possible, resulting in idle cash, did not participate in the production flow, and some lack of scheduling the use of funds, excessive purchase of real estate, business can not cope with much-needed funds into financial difficulties, and second, accounts receivable turnover is slow, resulting in the recovery of funds difficult. because there is no credit to establish a strict system, the lack of effective customer credit investigation and credit evaluation, the lack of effective collection measures. a large number of uncollectible accounts receivable, tight liquidity, the company difficult: Third, inventory control is weak, resulting in cash sluggish. many companies Because the lack of scientific proof production and management, resulting in products have no market, inventory backlog, and some small-scale production, orders received too late to worry about the production, pre-pre-production, the result is frustration in the case of orders, inventory backlog, operating funds to light those of ability, were completely interrupt the capital chain, resulting in cut-off bankruptcy, the four are not heavy weight of money and assets lost and wasted. Many enterprise managers on raw materials, semi-finished products, the management of fixed assets not in place, no one held out of the question, serious waste of assets: five are only concerned with cash flow, that there is enough liquidity, not on income, cost, profit analysis, the lack of bigger picture.

3 strengthen the response to corporate cash management accounting information innovation
3.1 The establishment and improvement of cash flow information system, to enhance information
Since the original enterprise messaging for the lack of attention to cash flow related information, while many companies to pass the original by mail and other traditional methods based, making the original information on the role of business decision-making greatly reduced, while the original information transfer mode can not satisfy the information needs of corporate decision-making. Therefore, the cash flow to build a comprehensive information system construction, improve the internal reporting system is particularly urgent.

Enterprises should establish a good information and communication systems. A good information and communication system can enable enterprises to grasp the situation of enterprises and organizations operating events. Information systems have a direct impact on business efficiency and effectiveness of internal controls. For example, the corporate accounting system, every aspect is a controlled process. In general, the enterprise information system, including the financial information systems and management information systems. the company's financial information systems to accounting, to provide corporate finance information, and management information system also provides many non-financial information. a sound information system should be able to provide high quality information, the so-called high-quality, the content is appropriate, timely, accurate and available.

3.2 strengthen internal oversight
The supervision of the internal control process, there are two functions play an important role. (1) internal audit. In the enterprise at all levels of personnel, in terms of internal control, internal audit staff is extremely important and special status. Internal internal control audit is not only a part, but also other aspects of supervision and internal control a major force. in the modern enterprise management process, internal audit staff has been given new responsibilities and mission. American professor of internal control experts said Michael Hammer too: "internal audit organizations should see themselves as a resource for the company. in helping authorities to achieve more effective control objectives are expected to play a role in the process. auditor's mission will be simple, 'We perform the audit' to 'We help to create some programs to achieve organizational success required level of internal control' direction. "Therefore, the audit department's role is not only to supervise the enterprise's internal controls are implemented, should also help organize a" soft control "environment the construction, as the internal control process design consultant, the proposed management to build a healthy organizational culture.

References:
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