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论文编号：	14475
作者编号：	2320213915
上传时间：	2024/3/6 21:21:06
中文题目：	W集团财务共享中心模式下的资金集中管理研究
英文题目：	Research on the Centralized Management of Funds under the Mode of W Group’s Financial Sharing Center
指导老师：	周宝源
中文关键字：	集团公司;财务共享;资金集中管理;现金池
英文关键字：	Group Enterprise;Financial Sharing;Centralized Funds Management;Cash Pool Model
中文摘要：	资金作为企业运转的基础，时刻贯穿着企业的日常生产、经营和管理。对于实体经济而言，尤其是针对大型集团企业，企业高效的管理能力通常体现在有效的利用了内部资源，并将自有资金源进行了集中配置和统一的协调。为了更好地发挥资金集中优势、提高资金效率，资金集中管理的方式已经成为国内外的集团公司的普遍选择。目前，应用比较广泛的资金集中管理模式包括财务公司模式、现金池模式和内部银行模式，本文研究的案例公司所采用的是现金池模式。 随着经济水平的快速发展，我国的大型跨国公司和集团企业越来越多，由于企业的经营业务在全球范围内拓展、企业规模不断扩大，集团在对成员公司进行管控的时候面临的难度也逐渐增加。所以，财务共享模式在我国被更多的研究与应用。本文通过案例分析的方式，对W商业物业管理运营集团在财务共享模式下的资金集中管理现状展开研究与分析。首先，本文通过研究国内外的相关文献与案例分析，总结了财务共享和资金集中管理的基础理论。其次，对W集团的资金集中管理现状进行研究分析，总结其实施成效，分析其资金集中管理中存在的问题及问题成因。最后，针对本文中发现的问题提出对应的优化建议。 通过研究本文得出结论，W集团依托于财务共享中心的现金池模式取得了一定的成效，包括增强集团总部对下属公司账户与资金的控制、实现核算集中、推行全面预算等；但是在其资金集中管理的实施过程中也存在着一些问题，例如资金沉淀于总部账户未得到充分利用、资金预算编制的准确性较弱、预算执行和预算调整的监督与制约不足等问题。究其原因，是W集团资金管理制度存在漏洞、预算控制与考核不完善、资金风险管理制度欠缺。W集团可从健全资金集中管理制度、完善资金预算管理体系、强化资金风险识别与控制三个方面入手进一步优化其资金集中管理模式。
英文摘要：	As the basis of enterprise operation, capital always runs through the daily production, operation and management of enterprises. In order to give full play to the advantages of capital concentration and improve the efficiency of capital, capi-tal centralized management has become a common choice for companies. This paper studies and analyzes the current situation of capital centralized management of W Commercial Property Management and Operation Group under the mode of financial sharing through case analysis. First of all, this paper summa-rizes the basic theory of financial sharing and centralized fund management by studying the relevant literature and case analysis at home and abroad. Secondly, the paper studies and analyzes the current situation of centralized fund management, summarizes its implementation results, and analyzes its existing problems and causes. Finally, some optimization suggestions are put forward according to the problems found in this paper. This paper concludes that the cash pool model of W Group relying on the fi-nancial sharing center has achieved certain results, including strengthening the control of the group headquarters over the accounts and funds of its subsidiaries, realizing centralized accounting, and implementing comprehensive budget. There are also some problems in the implementation process of centralized fund man-agement, such as insufficient utilization of funds deposited in the headquarters ac-count, weak accuracy of fund budget preparation, insufficient supervision and re-striction of budget implementation. The reason is that there are loopholes in the fund management system, imperfect budget control and assessment, and insuffi-cient fund risk management system. W Group can further optimize its centralized fund management mode from three aspects: improving the centralized fund management system, improving the fund budget management system, and strengthening the identification and control of fund risks.
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