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论文编号：	15207
作者编号：	2320224273
上传时间：	2024/12/12 12:38:52
中文题目：	L集团资金集中管理优化研究
英文题目：	Research on the optimization of the centralized fund management plan of L Group''s
指导老师：	边泓
中文关键字：	资金集中管理；资金池；集团企业
英文关键字：	centralized fund management; Cash pool; Group enterprise
中文摘要：	随着企业规模的增大和业务板块的扩张，企业的集团化经营日益普遍，企业的业务量和资金量越来越庞大，对资金管理的质效提出了更高的要求。传统的资金管理方式存在资金分散、使用效率低下、监控难度大等局限性，逐渐无法适应大型集团企业对资金集中管理的需求。为了解决传统资金管理方式带来的问题，集团企业需要创新资金管理方式，而对资金集中管理，通过对集团内部资金进行集中归集、统一调配、集中融资等，对集团企业内部的资金进行集中管理，可以有效突破传统资金管理模式的局限性，实现集团内部资金的优化配置和高效利用。 本文分析了资金管理有关理论，对大型国有集团企业L集团开展研究，探讨L集团在资金管理中存在的问题，包括分散融资带来的高资金成本、规划不善引起的日益增大的债务压力、设计缺失导致的内部资金的流动壁垒等问题。剖析问题本质，是集团缺少对资金的集中性管理，在此基础上针对性地提出一套优化解决方案，对集团的资金进行集中管理。在这套方案中，集团首先要细致收集各二级公司的资金需求计划，并科学预测未来可能出现的资金缺口，进而有针对性地开展集中融资活动。同时在集团内部搭建资金池，根据各二级公司的实际运营需求，精准、高效地分配资金。通过实施资金集中管理的优化解决方案，使得集团能够将旗下各二级公司的闲置现金有效汇集起来，促进集团与二级公司之间资金流动的顺畅，增强资金的流动性与灵活性，从而提升资金的整体使用效率，降低集团的经营风险，为企业的稳健发展提供坚实的财务支撑。同时，方案还制定了一系列保障措施，对资金临时不足、成员单位配合度低和外部市场波动风险提出了应对措施，并设计资金集中管理效果的评价体系，包括对资金计划准备去额度、资金集中管理程度和资金集中管理效益的评价指标。通过优化方案实现L集团资金集中管理，推进资金的一体统筹规划，降低资本成本和融资风险。
英文摘要：	With the expansion of enterprise scale and business segments, the corporate group management has become increasingly prevalent. The business volume and capital volume of enterprises are growing increasingly large, which poses higher demands on the quality and efficiency of capital management. Traditional capital management methods, characterized by dispersed capital, low usage efficiency, and difficulty in monitoring, are gradually unable to meet the needs of large group enterprises for centralized capital management. To address the issues brought by traditional capital management methods, group enterprises need to innovate in capital management. Centralized management of capital, through the concentration, unified allocation, and centralized financing of internal group funds, can effectively break through the limitations of traditional capital management models, achieving optimized allocation and efficient use of internal group funds. This paper analyzes relevant theories of capital management and conducts a study on a large state-owned group enterprise, L Group, discussing the problems in its capital management. These include high capital costs due to decentralized financing, increasing debt pressure caused by poor planning, and internal capital flow barriers due to a lack of design. The essence of these problems is the absence of centralized capital management within the group. Based on this, a set of targeted optimization solutions is proposed for centralized capital management. In this plan, the group first needs to meticulously collect the capital demand plans of each secondary company and scientifically forecast potential future capital shortfalls, thereby carrying out targeted centralized financing activities. At the same time, a capital pool is established within the group to allocate funds accurately and efficiently according to the actual operational needs of each secondary company. By implementing the optimized solution for centralized capital management, the group can effectively pool idle cash from its secondary companies, facilitate smooth capital flow between the group and its secondary companies, enhance the liquidity and flexibility of capital, thereby improving the overall efficiency of capital use, reducing the group's operational risks, and providing solid financial support for the company's stable development. Additionally, the plan includes a series of safeguard measures to address temporary capital shortages, low cooperation from member units, and external market fluctuations, and designs an evaluation system for the effectiveness of centralized capital management, including evaluation indicators for capital plan preparation, the degree of capital concentration management, and the benefits of capital concentration management. Through the optimization plan, L Group achieves centralized capital management, promotes integrated planning of capital, and reduces capital costs and financing risks.
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