ON THE STANDARD OF CASH FLOW CONTROL IN CORPORATE STRUCTURES

Cash flow control is a reference point for the effective activities of business entities, which allows achieving a specific effect from the activities and functioning of both individual corporate structures and large economic systems — industries, regions and the state as a whole. In this regard, in order to form a unified approach to cash flow control, it is advisable to create an effective system of standards regulating these processes. In this regard, the preparation of national standards regulating and controlling the implementation of a particular activity is becoming very relevant, as it helps to strengthen technological sovereignty, providing a sustainable opportunity to achieve national goals and realize national interests. The article considers the main elements of the concept of implementing and maintaining an internal control system in corporate structures, the practice of consolidating requirements for its formation and orientation at the regulatory and legislative level; analyzes the content of international and Russian regulatory documents regulating control activities at different levels of management of organizations of different organizational and legal forms. Based on the analysis of the provisions of the standards, the possibility of systematizing the main provisions of cash flow control in the form of a special standard for their organization and assessment of their intended use and efficiency has been identified. As a result of the research, positions reflecting the provisions of a special standard are proposed.