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论文编号：	310
作者编号：	2120062185
上传时间：	2008/12/14 20:04:45
中文题目：	企业集团ERP环境下资金集中管理
英文题目：	Enterprise Group Funds Mana
指导老师：	刘志远
中文关键字：	企业集团 资金管理模式 企业资
英文关键字：	Enterprise Group Funds Mana
中文摘要：	目前，我国企业集团在资金管理方面取得了一定的经验和成果，在资金管理具体控制方法上形成了多种管理模式，如统收统支、拨付备用金、结算中心、内部银行、财务公司等。但随着信息技术和全球经济一体化的加强，国际化竞争进一步加剧，尤其是对于跨国经营企业集团，由于经营业务在时间和空间上的扩展，都给企业集团资金管理理念、管理模式、管理手段提出了巨大的考验和挑战。因此，结合我国企业集团资金管理的现状，引入国际先进的资金集中管理思想，对我国企业集团现有资金管理模式进行深入研究，对资金管理方法进行不断探索与创新，并依据企业集团发展方向和市场变化的要求构建全新的资金集中管理模式，对我国企业集团的可持续发展就显得尤为必要和迫切。从大量的管理实践来看，企业集团采用有效的资金管理模式更有利于集团实现资金集中管理，保证资金在集团内安全有效运转，达到资金使用的高效率和高效益。论文在资金管理相关理论分析的基础上，对国内外财务学术界在企业集团资金管理领域的最新成果进行了研究。运用对比分析方法对现有资金管理模式的特征和适用性进行了系统性分析阐述，为资金管理模式在我国企业集团的运用实施提供理论依据。通过调查研究，对我国企业集团面临的形势、集团资金管理的必要性及存在的现实问题进行了分析，并在此基础上构建出适合我国企业集团的新型资金管理模式——ERP（企业资源计划）环境下资金集中管理模式。运用系统分析方法对ERP环境下资金集中管理模式的构建进行了说明。最后，运用案例分析方法对通广集团总公司的资金管理现状及ERP环境下资金管理模式的应用情况进行了分析和评价。 通过对通广集团总公司的案例分析，论文最后得出结论，认为ERP环境下资金集中管理模式的运用，可以使我国大部分企业集团增加流动资金，减少财务费用，降低资产负债率，提高集团整体管理水平和盈利能力，增强企业集团的抗风险能力。
英文摘要：	At present, China's enterprise group has gained a certain degree of experience and achievement in the field of fund management. Varieties of management mode, such as the EC Commission received support, the allocation of imprest, clearing centers, in-house banks, finance companies, etc. Formed as specific control methods of fund management. However, with strengthen of information technology and global economic integration and the intensification of international competition, multinational business groups have expanded their business in terms of time and space. This expansion put forward great challenges to philosophy, mode and means of the funds management of enterprises. As a result, it is more necessary and urgent than ever for the sustained development of enterprises in our country to introduce advanced international funds management idea from abroad, to engage in-depth research on the funds management of enterprise groups, to explore and innovate the method of funds management and to create a new mode of fund centralized management according to the requirement of development of enterprise groups and change of market. From a large number of practice management, the adoption of effective funds management mode for enterprise groups can be propitious to the achievement of a more centralized management of the funds, to the more effective and safe operation of funds in enterprises, and to the efficiently and effectively use of the funds. On the basis of the analysis of related theories of funds management, this paper researches into latest achievement of the financial academia of domestic and abroad in the fields of funds management of enterprise groups. Using a method of comparative analysis, the author carries out a systematic research into the character and applicability of the existing funds management of enterprise groups in China and applies the theoretic basis for the application of the mode of funds management in enterprise groups of our country. The paper analyzes the situation faced by China's enterprises, the necessity of the funds management of the groups and existence of problems in this field. On this basis, the author builds and explains a model of centralize funds management under the environment of ERP, which is a new funds management model applicable to enterprise groups of our country. Finally, the analysis and appraisement is drawn on the fund management situation of Tianjin Communication Broadcasting co. ltd and the application of the model of centralize funds management under the environment of ERP by the use of a case analysis method. The Group-wide analysis of the case, the final paper concluded that the ERP funds under management focused on the use, you can make the most of our enterprise groups to increase liquidity and reduce financial costs and lower rates of assets and liabilities and enhance group the overall management and profitability, and enhance enterprise groups ability to resist risks.
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