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论文编号：	14695
作者编号：	2320213925
上传时间：	2024/6/6 10:24:40
中文题目：	A集团资金集中管控问题研究
英文题目：	Research on the centralised control of Group A''''s funds
指导老师：	李姝
中文关键字：	资金集中管控；企业集团；结算中心
英文关键字：	centralised fund management and control；enterprise groups；clearing house
中文摘要：	在商业运作中，资金起着至关重要的作用，可类比为维持生命活力的血液。当今的企业管理界普遍接受这样的观点：有效的资金管理是企业运营不可或缺的一环。这一点对于集团公司尤其显著，它们不仅在规模上超越独立企业，而且在内部资源融合方面也承担着独特的责任。随着集团规模的持续扩张，对财务和资金管理的诉求亦随之升级。特别是资金管理，它不仅关乎企业的经济命脉，还直接牵连到企业的健康发展。如果处理不当，企业可能会陷入“败血症”式的困境，这不仅威胁其发展，甚至可能危及其存续。 本文采用案例研究方法以A集团作为研究对象，揭示了A集团资金集中管控方面面临的挑战。通过国内外文献综述，建立了研究的理论基础。接着，定义并解析了集团资金集中管控的概念及其相关理论，同时分析了不同资金管控模式的优缺点。通过案例研究发现A集团资金集中管控存在诸多低效问题，包括资金集中化程度偏低、票据收入缺乏集中处理、融资模式单一、资金管理人员专业能力不足、资金集中管理方面信息化建设滞后等问题。其主要原因包括集团对于下属子公司资金账户管控力度不够、集团资金管控制度不完善、管理层缺乏管理意识、数字化水平低、对于信息化认知程度不够等。基于此现状，提出了一系列优化策略，如实施银企直联、优化账户和票据管理、拓展融资渠道、提升资金管理人员专业能力以及加强信息化水平，旨在提高资金管理效率和降低财务风险。文章最后总结了研究成果，并对未来研究提出展望，强调了资金集中管理在企业集团发展中的核心作用。
英文摘要：	Capital plays a vital role in business operations and can be analogised as the blood that sustains vitality. It is widely accepted in today's business management community that effective capital management is an integral part of business operations. This is particularly true for group companies, which not only surpass independent enterprises in terms of scale, but also assume unique responsibilities in terms of internal resource integration. As the size of the group continues to expand, the demands on financial and capital management escalate. Fund management, in particular, is not only related to the economic lifeline of the enterprise, but also directly implicated in the healthy development of the enterprise. If not handled properly, the enterprise may fall into a "septicemia" type of predicament, which not only threatens its development, but may even endanger its survival. This paper adopts the case study method to take Group A as the research object, revealing the challenges faced by Group A in centralised capital control. The theoretical foundation of the study is established through the literature review at home and abroad. Then, the concept of centralised control of group funds and its related theories are defined and analysed, and the advantages and disadvantages of different funds control models are analysed. Through the case study, it is found that there are many inefficiencies in the centralised fund control of Group A, including the low degree of fund centralisation, the lack of centralised processing of bill revenues, the single mode of financing, the insufficient professional capacity of fund management personnel, and the lagging behind of information construction in centralised fund management. The main reasons for this include insufficient control of fund accounts of subsidiaries by the group, imperfect fund control system of the group, lack of management awareness of the management, low level of digitalisation and insufficient knowledge of information technology. Based on this situation, a series of optimisation strategies are proposed, such as the implementation of direct linkage between banks and enterprises, optimisation of account and bill management, expansion of financing channels, enhancement of the professional ability of fund management personnel, and strengthening of information technology, which are aimed at improving the efficiency of fund management and reducing the financial risks. The article concludes with a summary of the research results and an outlook for future research, emphasising the central role of centralised capital management in the development of enterprise groups.
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