随着中国经济的不断深化发展,企业经营的市场化程度越来越高。企业在生存发展的过程当中,如何在价值创造的同时控制风险,这是企业经营的一个永恒主题。而企业创造价值就是创造增量现金流。现金流能够更好的评价企业盈余质量、更为准确和客观地反映企业的偿债能力、预测企业财务困境并用于企业价值评估。本文主要针对如何运用现金流量表来提升企业财务内控效能展开深入的研究,重点阐述几点针对性的措施,以供相关人士的借鉴。 With the continuous deepening of China’s economy, the degree of marketization of business operations is getting higher and higher. In the process of survival and development of enterprises, how to control risks while creating value is an eternal theme of business operation. The value created by the enterprise is to create incremental cash flow. Cash flow can better evaluate the quality of corporate earnings, reflect the corporate solvency more accurately and objectively, and predict the financial distress of enterprises and use it to evaluate corporate values. This article focuses on how to use the cash flow statement to enhance the effectiveness of corporate financial control in-depth study, focusing on several targeted measures for the reference of stakeholders.