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论文编号：	11249
作者编号：	2320170290
上传时间：	2019/12/10 10:02:05
中文题目：	LF集团资金集中管理问题研究
英文题目：	The Study On Centralized Fund Management Problem of the LF Group
指导老师：	李姝
中文关键字：	集团公司；资金集中管理；结算中心；收支两条线；银企直联
英文关键字：	group company；centralized fund management；settlement center；revenue and expenditure two lines；bank-enterprise direct connection
中文摘要：	资金对于企业就像人体健康成长所需的“血液”，在现代企业管理领域，越来越多的管理者认同资金管理是企业管理的重要组成部分这一观点。对于集团企业而言，资金管理被赋予了更深层次的意义，因为集团企业与非集团企业相比，除了规模大外还承载着内部资源整合职责的区别。一般来说，随着规模的不断扩大，集团企业对财务管理以及资金管理的要求也越来越高，尤其是资金管理，由于它承载着企业“血液”的使命，因此一旦管理不善，企业容易患上“败血症”，自然会影响企业的发展甚至是生存。对于集团资金集中管理的研究，国内外存在较大的差距。国外对资金集中管理的研究已经近百年了，但是国内企业实践仍然处于较初始阶段，目前主流的资金集中管理模式有以下几种：报账中心模式、结算中心模式、内部银行模式、财务公司模式以及现金池模式。虽然我国已经存在不少集团企业成立的财务公司，但是这类企业在整个国民经济中占比较低，而更多的企业采用的是第一种模式。不过值得注意的是，结算中心模式在最近几年得到了越来越多中小型集团企业的青睐，其普及度在迅速提升，尤其是结合ERP以及银企直联信息化工具后，其效率以及效果都获得了广大认可。本文采用了案例研究方法，对 LF集团的资金集中管理问题进行了深入的研究。以集团管控视角研究集团企业资金集中管理问题，按照“发现问题-分析原因-解决问题”的思路，首先对国内外集团资金集中管理研究现状进行了回顾，其次对资金集中管理理论基础展开了深入探索，并结合理论对当下主流资金集中管理模式进行分析以及利弊对比。接下来通过理论联系实践，对LF集团所处行业发展趋势、企业情况以及资金集中管理现状进行全方位分析，在分析过程中发现LF集团当下资金集中管理存在的问题以及产生原因，最后针对问题提出了改进意见，涉及制度建设以及信息化建设等方面。
英文摘要：	For the healthy growth of enterprises, fund, like the "blood", is absolutely necessary. In the field of modern enterprise management, more and more managers agree that fund management is an important part of enterprise management. For group enterprises, fund management has been given a deeper meaning, because compared with non-group enterprises, group enterprises bear the responsibility of internal resource integration in addition to large-scale differences. Generally speaking, with the continuous expansion of the scale, the requirements for financial management and fund management of group enterprises are becoming higher and higher, especially fund management, because it carries the mission of "blood" of enterprises, once the management is poor, enterprises are prone to "sepsis", which will naturally affect the development and even survival of enterprises. There is a big gap in the study of group centralized fund management domestic and overseas. Overseas study on centralized fund management has been sustained for nearly a century, but domestic enterprise practice is still in the initial stage. At present, there are several mainstream centralized fund management model as follows: Accounting center model, settlement center model, internal banking model, financial company model and cash pool model. Although there are many financial companies established by conglomerates in our country, these enterprises amount for a relatively low proportion in the whole national economy, and more enterprises adopt the first mode. However, it is noteworthy that the settlement center model has been favored by more and more small and medium-sized group enterprises in recent years, and its popularity has been rapidly improved, especially after combining ERP and direct information tools between banks and enterprises, its efficiency and effectiveness have been widely recognized. In this paper, case study method is used to study the centralized fund management of LF Group deeply. This paper studies the centralized fund management of group enterprises from the group management and control perspective. According to the idea of "discovering problems, analyzing reasons and solving problems", firstly it reviews the study status of group centralized fund management domestic and overseas, secondly it explores the theoretical basis of centralized fund management and combines theory to carry out the current mainstream centralized fund management to analysis and comparison of advantages and disadvantages. Next, through the combination of theory and practice, this paper makes a comprehensive analysis of LF Group's industry development trend, enterprise situation and current situation of centralized fund management. In the analysis process, it finds the existing problems and causes of LF Group's current centralized fund management. Finally, it puts forward some suggestions for improvement, involving system construction and information construction.
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