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论文编号：	15634
作者编号：	2320234112
上传时间：	2025/12/8 16:50:55
中文题目：	A建筑集团公司司库体系的管理创新模式研究
英文题目：	Research on the Management Innovation Model of the Treasury System in A Construction Group Company
指导老师：	张国萍
中文关键字：	A建筑集团公司；建筑行业；司库体系；资金管理；司库管理
英文关键字：	A Construction Group Company; Construction Industry; Treasury System; Fund Management; Treasury Management
中文摘要：	面对全球竞争的不断加剧和数字经济的快速发展，传统的资金管理模式已无法满足大型企业集团的发展需要，司库管理模式应运而生，司库体系的功能定位日益多样。2022年，国务院国资委先后发布了加快中央企业建设司库体系以及建设世界一流财务管理体系的指导意见，司库体系建设已成为时代课题，近年来央企积极部署司库体系建设，并陆续通过国资委验收，在资金管理、财务管理的不同方面取得了不同的阶段性成效。迈入基础功能验收完成后的深化应用阶段，央企需要结合政策要求以及企业发展现状，对司库体系的功能进行重新定位并寻找适合自身发展的管理创新模式优化路径，从而实现司库体系的新跃迁，推动集团公司战略决策布局与高质量发展。 本文采用文献综述法、案例分析法以及访谈法，以A建筑集团公司的司库体系为研究对象，结合内部资本市场理论、信息不对称理论、产融结合理论、价值链理论，分析A建筑集团公司司库体系的管理现状，并基于建筑行业特点和线下访谈进行司库体系的问题分析，在此基础上，运用SWOT矩阵分析内外部环境，提出司库体系管理创新模式优化的发展战略。 建筑行业资金密集、项目分散，结合国家政策、建筑行业特点和A建筑集团公司实际情况进行司库体系的管理创新模式优化设计，指出优化目标及优化路径，直面建筑行业承压的特点、“存贷双高”等资金管理突出问题及集团公司的重点优化需求，针对性地详细阐述强化穿透管理能力、优化预算动态管控、创新统分协同机制、打造供应链新生态、完善数据治理机制以及深化RPA技术应用的优化方案，具体内容涵盖建筑行业业务场景下的受限资金盘活、应收应付穿透管理、资金预算管控、内部转移定价机制、反向保理业务、账户分级治理、业财数据治理以及技术应用等方面，缓解向供应商付款压力并积极推动业主拨付工程款，促进A建筑集团公司业财融合、资金运转、产业链稳定及战略发展，帮助A建筑集团公司司库体系逐步升级为战略型司库。最后，说明司库体系的管理创新模式优化效果及保障措施，希望为探索优化司库体系管理模式的央企、建筑行业企业、其他企业提供一定借鉴。
英文摘要：	Facing the increasing global competition and the rapid development of digital economy, the traditional fund management model has been unable to meet the development needs of large enterprise groups. The treasury management model came into being, and the functional positioning of treasury system is increasingly diverse. In 2022, the State-owned Assets Supervision and Administration Commission of the State Council successively issued guidance on accelerating the construction of the treasury system for central enterprises and building a world-class financial management system. The construction of treasury system has become a topic of the times. In recent years, central enterprises have actively deployed the construction of treasury system and successively passed the acceptance of the State-owned Assets Supervision and Administration Commission. They have achieved different phased results in different aspects of capital management and financial management. Entering the deepening application stage after the completion of basic function acceptance, central enterprises need to reposition the functions of the treasury system and explore pathways for optimizing management innovation models tailored to their development needs in alignment with policy requirements and their current operational realities, so as to realize the new leap of the treasury system and promote the strategic decision-making layout and high-quality development of the group company. Using the methods of literature review, case analysis and interview, this thesis takes the treasury system of A construction group company as the research object, analyzes the current management status of the treasury system of A construction group company by combining the internal capital market theory, information asymmetry theory, industry finance combination theory and value chain theory, and analyzes the problems of the treasury system based on the characteristics of the construction industry and offline interviews. On this basis, it uses SWOT matrix to analyze the internal and external environment, and puts forward the development strategy for optimizing the management innovation model of the treasury system. The construction industry is capital-intensive, project-based and geographically scattered. Integrating national policies, industry characteristics, and the specific conditions of A construction group company, this thesis proposes an optimized design for the treasury system's management innovation model. It outlines optimization objectives and pathways, directly addressing the industry’s inherent pressures, prominent fund management challenges such as the “concurrent elevations in deposits and loans” and the key optimization needs of the group. This thesis provides a detailed elaboration on targeted measures, including strengthening granular oversight capabilities, optimizing dynamic budget control, innovating centralized-decentralized coordination mechanisms, fostering a new supply chain ecosystem, improving data governance mechanisms, and deepening the application of RPA. Specific aspects covered include the revitalization of restricted funds in construction business scenarios, end-to-end management of receivables and payables, fund budget control, internal transfer pricing mechanisms, reverse factoring operations, hierarchical account management, business-finance data governance, and technological applications. These initiatives aim to alleviate payment pressures on suppliers, actively promote the release of project payments from clients, and promote business-finance integration, fund flow efficiency, industrial chain stability and strategy development for A construction group company. This supports the progressive evolution of A construction group company’s treasury system into a strategic treasury. Finally, this thesis articulates the anticipated effects of the optimized management innovation model and corresponding safeguard measures, with the objective of offering valuable insights for central enterprises, construction industry peers, and other entities exploring pathways to refine their treasury management systems.
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