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论文编号：	2434
作者编号：	2220080639
上传时间：	2010/6/10 12:08:32
中文题目：	我国集团公司资金集中管理研究
英文题目：	Our Country Group Fund Centralized Management Research
指导老师：	周晓苏
中文关键字：	集团公司 财务管理 资金集中管理
英文关键字：	group company Financial management the centralized fund management company
中文摘要：	资金是企业的血液，资金管理是企业管理的重点，也是内部控制的重要环节。伴随着中国经济的长期高速发展，企业规模不断扩大，大量集团公司如雨后春笋般涌现出来。如何强化集体公司的资金集中管理职能，如何提高整体资金使用效率，如何实现资金集中管理，是摆在集体公司面前的最重要的几项任务。每家子公司都是独立法人，若要提高资金的调拨速度，减少资金存量，就必须进行集中，只有资金集中管理，资金的效率也才能真正得到提高。 虽然集团公司纷纷采用资金集中管理模式以适应经济发展的需要，但集团公司发展模式、发展历程不同，在实施资金集中管理过程中出现不同方面的问题。尤其集团公司有下属子公司是上市公司，问题尤为突出，上市子公司纳入集团公司现金池管理，无疑会占用上市公司资金，有可能会损害中小股东利益。 本文就资金集中管理实施过程中出现问题，结合资金集中管理产生背景、历史演进及发展动力逐一进行阐述，对当前现有资金集中管理模式的介绍，分别论述不同规模集团公司选择资金集中管理模式需要考虑的因素。对现金池概念，优点、潜在风险进行介绍，企业从多方面对风险进行控制。结合集团公司有上市子公司，如何在保证集团公司建立现金池，同时有不占用上市子公司资金提出解决建议。以案例方式介绍该集团公司所在行业基本特征及行业资金集中管理现状，结合X集团公司资金集中管理实施前资金集中管理情况，存在问题，集团公司董事会参考多方因素实施资金集中管理，实施后取得成效，存在问题进行阐述，并对存在问题提出改进方案。在文中最后，对资金集中管理发展前景进行推测。
英文摘要：	The fund is enterprise's blood, the administration of the fund is the business management key point, is also the internal control important link. Follows the Chinese economy long-term high speed development, the enterprise size is expanding unceasingly, massive Group like mushroom growth emergence. How to strengthen collective the administration of the fund function, how to raise the collective fund use efficiency, how to realize the fund centralized management, is suspends in front of the collective company's most vital several duties. Each subsidiary company is the separate legal entity, if enhances the fund the appropriation speed, reduces the fund storage quantity, must carry on the centralism, only then the fund centralized management, the fund efficiency can also have the enhancement truly.although the Group uses the fund centralized management pattern to meet the economic development need in abundance, but the Group development model, the development process are different, presents the different angles in the implementation fund centralized management process the question. Especially the Group has the subordinate subsidiary company is to be listed, the question outstandingly, the going on the market subsidiary company integrates the Group cash pond management, without doubt will take to be listed fund, will have the possibility to harm the young shareholder benefit. this article has the problem on the fund centralized management implementation process, the union fund centralized management has the background, the historical evolution and the development power carries on the elaboration one by one, to the current existing fund centralized management pattern's introduction, elaborates the different scale Group to choose the factor which separately the fund centralized management pattern needs to consider. To the cash pond concept, the merit, the potential risk carry on introduced that the enterprise carries on the control from the multi-aspects to the risk. The union Group has the going on the market subsidiary company, how to establish the cash pond in the guarantee Group, simultaneously has does not take the going on the market subsidiary company fund to put forward the solution proposal. By the case way introduced that this Group in the profession essential feature and the profession administration of the fund present situation, before unifying X Group fund centralized management implementation, the administration of the fund situation, the existence question, the Group board of directors refers to every way the factor implementation fund centralized management, after the implementation, makes the progress, the existence question carries on the elaboration, and to has the problem to propose the improvement program. In the article finally, carries on the extrapolation to the fund centralized management prospects for development.
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