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论文编号：	258
作者编号：	2120062355
上传时间：	2008/12/14 17:02:01
中文题目：	资金集中管理模式在企业集团中的
英文题目：	Research of capital centralize
指导老师：	王全喜
中文关键字：	企业集团 资金集中管理模式 财务
英文关键字：	Enterprises Groups; Capital Ce
中文摘要：	随着经济活动的全球化程度日益深入，企业集团不论是从生产规模、市场范围、资金规模、社会影响力都越来越大，有效的公司治理对企业集团的发展起到至关重要的作用。而在当今经济形式下企业管理的核心已由生产管理转向财务管理，而资金管理又是财务管理的关键。企业集团的融资和投资渠道多元化和集团内部临时闲置资金的管理，更成为企业财务管理的核心任务。如何有效的实施对企业集团的资金管理和提高资金使用效率成为企业集团亟待解决的课题。实践证明，资金的集中管理是一条有效的途径。企业集团只有抓住资金管理这个中心，加强集团资金的集中管理，疏通资金流转环节，提高企业经济效益，才能在激烈的竞争中立于不败之地。我国企业集团也同样面临着跨国经营中的资金管理问题，借鉴国外先进经验的基础上，找到适合自己的发展模式，成为我国很多企业集团积极探索的课题。 本文采用比较分析、重点分析和案例分析的方法从分析不同资金集中管理模式出发，对不同的资金集中管理模式功能、职能、优、劣势等以论证分析，并对其适用于不同性质的企业集团或处于不同发展阶段的企业集团所适用的资金集中管理模式提出建议，并就资金集中管理模式目前存在的问题、对策和发展方向加以分析。全文由六部分构成，首先，从企业集团的定义特点出发，由于企业集团的规模大、资金需求量大、下属企业相互关联又相对独立，而且下属企业跨行业经营资金占用周期不同形成大量临时闲置资本，在这种背景下就对资金管理提出更高的要求。资本集中管理模式为企业集团提供了解决方案，目前，普遍较为认可的资金管理模式有统收统支模式，内部银行模式，财务结算中心模式和企业集团财务公司模式。通过比较四种主要模式的优、缺点适用范围及发展方向，并引用中油集团财务公司的成功案例而得出结论，不同资金管理模式适用不同的企业集团和企业集团的不同发展阶断。任何集团公司在选择资金管理模式都需要结合集团内部实际情况、管理水平，即使是同一个集团内部也因为产业差异、管理水平差异不能搞一刀切，应该根据企业集团各子公司、分公司等下属企业的实际情况分阶段的实施, 没有最好的资金集中管理模式，只有相对合适的资金管理模式。
英文摘要：	With the expanding of corporation group, corporation group becomes greater and greater not only from its size but also from its’ business scope. Nowadays, corporation group deeply impact each perspective to world wide economics even our daily life. A huge of proportion of the world’s wealth is generated by corporation groups. It becomes important in corporation groups governance, more and more people devote to the research of corporation groups governance. Cash is King. All business transactions are related to cash movement. In order to realize the positive capital flow, achieve maximal and sustainable development, establishing a set of reasonable corporation group capital centralized management pattern, is not only the objective request of operational mechanism about financial management, but also the powerful safeguard of modern corporation system. Because each group member runs different business, and the demand of capital also is different one from another. Proved by practice, central capital management structure is an effective and powerful structure in capital management. There are four kinds of main capital management models, which are very popular in multinational enterprise groups. Mean while, corporation group in China also faces to the international competitors, international business and market developing problem. It is required to set up an effective capital management structure, learn from multinational enterprises is a shortcut. There are totally six parts in this thesis which starts from the corporation group’s definition and its internal characters which require an effective capital management structure to meet its’ developing needs. By comparing the disadvantages and advantages among the main models, and talking more details in the Balance Center model and Financial Company model which are now widely applied in enterprise groups. Introduce the successful experience of China Petrol Financial Company in their capital management pattern. Finally, a developing analysis in capital centralized management patterns helps this paper more practical and brings new ideas to this research. With above analysis, we draw conclusion, different models can only apply to certain enterprises not for all. Certain corporation group should choose a fund management model with considering its internal business structure and management requirement to implement a suitable one.
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