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论文编号：	12270
作者编号：	2120183065
上传时间：	2021/3/3 14:16:42
中文题目：	ZC集团公司资金结算中心模式的构建研究
英文题目：	Research on the construction of the mode of capital settlement center to ZC Group Company
指导老师：	边泓 副教授,孙慧强 高级会计师
中文关键字：	资管分权成本与风险；资金集中管理；结算中心模式
英文关键字：	cost and risk of decentralized capital management; centralized capital management; settlement center mode
中文摘要：	资金集中管理模式在世界各国都被广泛应用着，在我国，虽然对它的研究和应用都起步较晚，但从总体趋势来看，大量集团化企业对尝试资金集中管理趋之若鹜，资金管理优化方面收到显著效果。可以说，进行资金的集中管理，对于大部分集团公司来讲，都是势在必行的。本文以ZC集团公司为例，先是介绍了企业的基本情况和现行的资金管理模式，然后详细剖析了其现行的分权式的资金管理模式中在管理、成本、发展等方面存在的各种问题。以此为基础，本文为企业选取了资金集中管理的方案，通过比较分析，为其选取了资金结算中心的模式。而后从资金结算中心的初步建立，到详细的制度设计，再到评价考核体系的构建，为ZC集团公司设计出了一套切实可行的、有针对性且有效的资金集中管理的方案。比如说，建立了账户管理制度、外部资金结算制度、内部资金结算制度、贷款制度、预算制度、风险管理制度六种具体的制度。比如说，用贷款营业收入比、资金回报率、现金支付能力和下属企业应收账款回收率等指标来考核结算中心。在此基础之上，分析了资金结算中心模式较现行的资金管理模式相比的优势点，可以看出它在监管资金动向、减少财务费用支出、增强集团实力助力其更好的发展等方面存在的优势。本文构建的资金结算中心的资金集中管理模式，可以供案例企业实践，同时其中的一些做法和制度也可以为其他类似情况的企业提供一些借鉴。
英文摘要：	The mode of centralized capital management is widely used in all countries in the world. In China, although the research and application of centralized capital management started relatively late, now more and more group companies are practicing centralized capital management and have achieved good results. It can be said that the centralized management of capital is imperative for most group companies. Take ZC Group Company as an example, this paper firstly introduces the basic information of the enterprise and the present fund management mode, and then gives a detailed analysis on a variety of problems of management,cost,development in the decentralized fund management mode. Based on this paper, the author provides the programme of centralized capital management for enterprises,and through comparative analysis, selects the mode of capital settlement center for the enterprise. Then, a set of feasible, targeted and effective centralized fund management scheme is designed for ZC Group from the preliminary establishment of the capital settlement center, the detailed system design, and the proposal of effective measures. For example, it has established six specific systems such as account management system, external capital settlement system, internal capital settlement system, loan system, budget system and risk management system. And also, it proposes some measures to strengthen the vertical management of the financial managers of subordinate companies, to guarantee the independence and rights of capital settlement center and carry out capital evaluation and assessment, rewards and punishments for subordinate companies and capital settlement center. On this basis, the paper analyzes the advantages of the capital settlement center model compared with the current capital management model. It can be seen that it has advantages in monitoring the trend of funds, reducing financial expenses, and strengthening the group’s strength to help its better development. The centralized management mode of capital settlement center referred in this paper can be used for the practice of case enterprises, and some of the practices and systems can also provide some references for other enterprises in similar situations.
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