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| 论文编号： | 13783 | |
| 作者编号： | 2120202946 | |
| 上传时间： | 2023/3/11 10:02:40 | |
| 中文题目： | T城投集团资金集中管理问题研究 | |
| 英文题目： | Research on Centralized Fund Management of T City Investment Group | |
| 指导老师： | 梅丹 | |
| 中文关键字： | 资金集中管理；资金结算中心；资金池模式 | |
| 英文关键字： | Centralized fund management；Settlement center；Cashing pool mode | |
| 中文摘要： | 资金是企业生产经营的根基，对于企业而言十分紧要。企业经营可以理解为是从资金投入企业到资金最终回收的过程，因此资金管理贯穿于企业生产营业的始末，是企业财务管理体系的核心内容。有效改善资金管理这一薄弱环节，实现资金良性有序循环是企业健康长远发展的关键。 本文研究对象正处于转型的关键阶段，且外部融资环境发生不利变化。沪深交易所收紧城投企业公司债发行审核条件，银保监要求切实把控好金融闸门，从金融机构端加强城投企业新增流动资金贷款管理。因此需要重视资金集中管理，从而降低公司资金链断裂的风险。 本文以T城投集团为研究对象，首先对公司基本情况进行介绍，简述了集团资金管理的发展历程与实施情况；然后从原则、具体操作指引等方面对现行资金集中管理办法进行详细解读；接着指出现行资金集中管理办法存在的问题，包括资金集中程度不足、资金统筹管理不到位、资金预算管理不完善、资金管理信息化程度较差等，并分析其背后成因；最后针对存在的问题提出相应的优化完善措施，如加强资金归集下拨管理、加大统筹融资力度、提升信息化管理水平等，并合理预计所提措施可以起到节约财务费用、提高集团资金管控效率的作用。本文提出的资金集中管理改善措施可以供研究对象实践，也可以为其他类似情况的企业提供一些参考。 | |
| 英文摘要： | Funds is the foundation of enterprise production and operation, which is very important for enterprises. Enterprise operation can be understood as the process from funds input to final recovery, so fund management runs from the beginning to the end of enterprise production and operation, and is the core content of the enterprise financial management system. Effectively improving the weak link of fund management and achieving a virtuous and orderly cycle of funds is the key to the healthy and long-term development of enterprises. The research object that we study is in a critical stage of transformation, and the external financing environment has undergone adverse changes. The Shanghai and Shenzhen Stock Exchanges have tightened the auditing conditions for the issuance of corporate bonds by urban investment enterprises, and the CBRC has required that the financial gates should be effectively controlled, and the management of additional current loans for urban investment enterprises should be strengthened from the aspect of financial institutions. Therefore, it is necessary for the group to pay attention to the centralized management of funds, thereby reducing the risk of the company's capital chain being broken. Taking T City Investment Group as the research object, this paper first introduces the basic situation of the company, and briefly describes the development process and implementation of the group's fund management. Then, the current centralized fund management are interpreted in detail from the aspects of principles and specific operational guidelines. After that, it points out the problems existing in the current centralized fund management methods, including insufficient degree of fund concentration, insufficient overall fund management, imperfect fund budget management, and poor degree of informatization management, and analyzes the reasons that resulted to them. Finally, corresponding optimization and improvement measures are proposed for the existing problems, such as strengthening the management of fund collection and allocation, increasing the overall financing efforts, improving the level of information management, etc. And the part also reasonably expect that the proposed measures can save financial costs and improve the efficiency of the group's capital control. The improvement measures of centralized fund management proposed in this paper can be used by the research subjects to practice, and can also provide some reference for other enterprises in similar situations. | |
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