A Research on liquidity risk management under the framework of COSO-ERM

Previous research on liquidity risk management are mainly concentrated on companies such as commercial banks, securities companies, insurance companies, and group financial companies. Some traditional companies follow internal control management, but attach less importance to the overall risk management of the company. The article focus on the issue of liquidity risk management based on the company's cash flow status and key financial indicators. According to the five elements of the COSO-ERM framework, five suggestions are provided for the cash flow crisis management.