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论文编号：	1931
作者编号：	2220070555
上传时间：	2009/12/12 22:39:01
中文题目：	跨国公司现金流管理研究-以VW公司为例
英文题目：	Transnational Corporations Cash Flow Management - take VW company as example
指导老师：	王全喜
中文关键字：	跨国公司 现金流管理 现金池 营运资金
英文关键字：	Transnational Corporations Cash Flow Management
中文摘要：	摘 要 随着经济全球化的不断发展，跨国公司已经成为全球经济活动中最为活跃的力量，但是由于跨国公司规模巨大使其组织结构逐渐趋向复杂化，跨国公司全球性的战略目标要求其拥有高度统一的经营管理。财务管理是跨国企业集团管理的中心环节。而财务管理的重点在现金，现金如同企业集团的血液，要使其现金进入良性循环、实现企业集团价值最大化和可持续发展，建立一套科学合理的企业集团现金管理模式，是完善企业财务运行机制的客观要求，也是使大型集团企业立于不败之地的基础。 本文以VW公司为例，讨论了目前世界上在现金流管理领域一些现金的管理方法，希望能对正在发展扩张中的中国本土跨国公司现金流管理有所借鉴。 本文结构如下： 首先在绪言部分简述了选题背景，提出了问题；之后，第一章陈述了现金流管理理论和跨国公司现金流管理的特点；第二章评述了国际常见的现金流管理技术和方法；第三章分析了中国跨国公司的现金流管理现状；第四章详细阐述了VW公司现金流管理的实例，包括公司的发展及组织架构设置对现金流管理的影响，公司现金流管理的目标、筹资策略等，重点介绍了VW公司的现金流预测模型，最后分析了VW公司现金流管理的经验和不足；第五章详细阐述了对中国跨国公司现金流管理的建议，包括应用适合的现金流管理技术及建立科学的现金流管理流程等；最后在结论部分对该文做了总结。 本文通过VW公司现金流管理的案例阐述了在跨国公司现金流管理领域的现金理论和实务操作，但有些操作目前只是在一些货币可自由兑换的国家和地区才得到了广泛的应用，在外汇管制严格的国家包括中国在内，这种现金流管理模式仅仅停留在理论上。随着2009年中央提出支持上海建立成为国际金融中心和国际航运中心，中国必然会加快金融体系及外汇管制改革，希望本文的跨国公司现金流管理理论及操作方法会对今后中国的跨国公司发展提供一些帮助。
英文摘要：	Abstract As the development of economic globalization, transnational corporations have been the most energetic power of the global economics. But due to transnational corporations’ size, its organization gradually goes to complex, the global strategy goal of transnational corporation need it’s management to be highly centralized. Finance management is the key process of transnational corporation management. The key factor of finance management is cash; cash is the blood of the enterprise. It is the requirement of running enterprise financial system in the right way to establish a proper and scientific cash flow management module and maximize the enterprise group value, make the group development continual. In this article, take VW company as an example, discussed the most modern cash flow management skills and method in the word, which should can help give some advice for Chinese local transnational corporation. The structure of this article is as follows: Firstly, the background of this article is stated in exordia and the question was raised; chapter one stated cash flow management theory and transnational corporations’ cash flow management characters; chapter two introduced general cash flow management technical and method; chapter three analysis cash flow management situation of Chinese transnational corporations; chapter four take VW as an example to expatiate company situation and the impact to cash flow management by the organization of the company, the goal of cash flow management and financing strategy, then introduce the cash flow forecast module, at last analysis the experience and disadvantage of VW’s cash flow management; Chapter five give some suggestions to Chinese local transnational corporations for cash flow management including: using proper cash flow management technical and establish scientific process, ect.; the last part is the conclusion This article took VW’s cash flow management as an example to descried transnational corporation cash flow management theory and practical issues, but some techniques can only be used in some country where can exchange currency freely; it can not be practical in some foreign exchange administration countries including China, such kind of cash flow module still under discussion based on theory. Chinese central government proposed that support Shanghai to be built as international finance centre and international transportation centre in year 2009. So Chinese government must hurry up for reforming financial system and foreign exchange administration system, wish this article can offer some help for cash flow management for Chinese local transnational corporations.
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