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论文编号：	12949
作者编号：	2320190745
上传时间：	2021/12/14 17:50:54
中文题目：	JK集团资金集中管理体系的构建
英文题目：	Reconstruction of JK group'' s centralized fund management system
指导老师：	周宝源
中文关键字：	企业集团；资金集中管理；账户管理；预算控制；风险控制
英文关键字：	Enterprise Group; Centralized Management Of Funds;Accounts Management ;Budget Management; Risk Control;
中文摘要：	随着世界经济发展的加快，企业想要获得竞争优势，就需通过强强联合的方式如兼并重组等壮大自身实力、构建大型的企业集团、加强企业的综合实力。现如今，我国在煤炭、石油等重要的能源领域开展国有企业的集团化改革，以实现国有资产价值的最大化。但是，企业集团一 般都具备分支机构众多、分布广的特点，所属单位大多独立经营，资金的管理制度以分散管理为主，那么企业集团资金效益的优势就难以发挥。对此，资金集中管理体系的构建对于大型企业集团的长远发展显得尤为重要，可以促进企业不断盘活存量资金的流动性，提高资金的使用效率，降低财务费用，成为提高企业综合竞争力的一大着力点。 JK集团是国有特大型能源集团，下属单位数量多，资产规模大，尤其是货币资金体量巨大，相当数量的子企业闲置资金存放于商业银行，造成了资金机会成本巨大；同时另有大量下属子企业存在资金短缺的问题，从而产生极大的对外融资需求。故集团整体带息负债规模大，财务费用长期居高难下，财务杠杆率高和风险系数较高，资金的集中管理、优化配置、效率提高成为企业高质量发展的关键。 针对上述现状和问题，本文通过文献研究法、案例分析法、实地调查法等研究方法对JK集团资金集中管理体系构建展开研究。深入剖析JK集团的概况及资金管理现状，找出目前资金管理所存在的问题，结合国内外关于资金管理的经典理论，认真分析多种不同的资金集中管理模式的优缺点、适应性等，针对性地选择财务公司为资金集中管理的主要模式，同时通过加强账户管理、严格预算控制和强化风险防控等方面来构建起适合JK集团长远发展的综合性资金集中管理体系。 本论文是将资金集中管理理论和大型企业集团资金集中管理的实践紧密结合的研究成果，希望能够为大型企业集团资金集中管理研究提供一定的参考价值。
英文摘要：	With the acceleration of the world economic development, enterprises need to strengthen their own strength through strong combination, such as merger and reorganization, to build large enterprise groups, and strengthen the comprehensive strength of enterprises if they want to gain competitive advantages.At present, China is carrying out the reform of state-owned enterprises' collectivization in coal, oil and other important energy fields to maximize the value of state-owned assets. However, enterprise groups generally have the characteristics of numerous branches and wide distribution, most of the affiliated units operate independently, and the capital management system is mainly decentralized, so it is difficult to give full play to the advantages of capital efficiency of enterprise groups. In this regard, the construction of capital centralized management system is particularly important for the long-term development of large enterprise groups, which can promote enterprises to constantly activate the liquidity of the stock capital, improve the efficiency of the capital utilization, reduce financial costs, and become a major focus to improve the comprehensive competitiveness of enterprises. JK Group is a state-owned super-large energy group with a large number of subordinate units and large assets, especially the huge amount of monetary capital. A considerable number of idle funds of subsidiaries are deposited in commercial banks, resulting in a huge opportunity cost of capital. At the same time, a large number of subsidiaries have the problem of capital shortage, resulting in a great demand for external financing. Therefore, the group as a whole has large interest-bearing liabilities, high financial expenses, high financial leverage ratio and high risk coefficient, the centralized management, optimal allocation and efficiency improvement of funds have become the key to high-quality development of enterprises. In view of the above-mentioned current situation and problems, this paper studies the construction of JK Group's centralized fund management system through literature research, case analysis, field investigation and other research methods. An in-depth analysis of the general situation of JK Group and the current situation of capital management, to find out the problems existing in the current capital management, combined with the classical theory of capital management at home and abroad, the analysis of the advantages and disadvantages of different types of funds centralized management mode,as well as adaptability, to choose the financial company as the main mode of centralized fund management, at the same time by strengthening account management, strict budget control and strengthen risk control and so on to build up a suitable system for JK group for the long-term development of centralized fund management. This paper is the research result of combining the theory of centralized management of funds with the practice of centralized management of funds of large enterprise groups, hoping to provide some reference value for the research of centralized management of funds of large enterprise groups.
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