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论文编号：	4328
作者编号：	2220100516
上传时间：	2012/6/7 9:44:15
中文题目：	卡特彼勒集团财务共享服务中心资金管理模式研究
英文题目：	The Research on Fund Management of Caterpillar Financial Share Service Center
指导老师：	李莉
中文关键字：	资金管理，共享服务，集团公司
英文关键字：	Fund Management, Shared Service, Group
中文摘要：	资金作为企业得以生存和运转的最重要的因素，对其有效的管理，使其得到高效率的运用一直是研究的一个重点。随着经济全球化，在各个经济领域中开始涌现出大量的跨国企业，这些跨国企业，将触角伸向世界的各个角落和各个领域，分支结构和子公司遍布各地，关系纷繁复杂，若要对这些关系复杂的业务单位进行有效的资金管理，必须慎重选择适合企业实际情况的资金管理模式。 共享服务中心模式作为资金集中管理的模式之一已经拥有三十多年的历史，被西方大型企业所广泛应用，但其研究在中国仍可以说处于刚刚起步的阶段，因此，以财务共享服务为模式的资金管理成为本文研究的核心问题。 本文首先分析了当今资金管理研究的发展现状，在此基础上提出文章的研究目的和意义。之后对研究所涉及的资金管理的相关重要概念进行了界定，并回顾了与资金集中管理相关的经济理论，为研究提供理论层面的支持。在文章的案例研究部分，作者根据在卡特彼勒公司的任职经历，对该公司资金管理状况进行了全面的剖析。首先分析了案例公司整体的资金管理状况，找出其存在的问题，表明其资金管理过于分散，各子公司各自为战，没有实现集中管理，造成效率低下，成本高昂以及财务风险积累。针对这些问题，文章提出构建财务共享服务中心的资金管理模式的方案，描述了该模式的设计原则、关键因素、模式的选择过程，以及最终模式方案的设计。根据最终的设计方案，论文对该模式的实施效果进行了阐述，并对共享中心改善资金管理的三个改善项目—电子数据交换、集团现金池和供应链融资进行了描述和评价。 共享服务模式的研究和应用在我国刚刚起步，还需要不断完善和成熟，本文目的是使文中对跨国企业共享服务中心的运作经验的分析能够为我国大型企业提供借鉴。
英文摘要：	Funds as a business to be the most important factor in the survival and functioning, its effective management, the use of high efficiency has been a focus of study. With the economic globalization in various economic fields have begun to emerge out of a large number of multinationals, these multinational companies, to spread its tentacles into every corner of the world and in all areas, the relationship of branch and subsidiaries across the country is complex. To manage the fund effectively to these units, must be carefully chosen for the actual situation of the enterprise funds management model. Shared service center model has 30 years of history as one of the funds centrally managed mode, large-scale enterprises in the West are widely used, but its research in China can still say in the fledgling stage. Therefore, a financial shared services model will be the core of this study. At first, the article analyzes the development status of today’s fund management research, based on it, raise the purpose and significance of the article. Then, defining the important concepts related the fund management, and recalled with the theory of centralized management of fund related, as the supporting for the research. In the case studies section of the article, the authors based on the experience of working in Caterpillar, analyze the situation of the fund management. First analyzes its problems indicating that its fund management is too fragmented and subsidiary fighting alone. There is no centralized management, resulting in inefficient, costly and the accumulation of financial risks. Address these issues, the article build the financial shared service center, it describes the design principles of the model, the key factors, the mode selection process and final program design of the model. According to the final design, the article describes the implementation of the model, and evaluated the three improvement projects- Electronic data interchange, Cash pooling and Supply Chain Finance. Research and application of the Shared service model has just started in China, but also need to constantly improve and mature, the author hope this article on the analysis of the operational experience of the multinational shared service center can provide a reference for Chinese large enterprises.
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