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论文编号：	5187
作者编号：	2220110292
上传时间：	2013/6/5 9:35:06
中文题目：	科莱恩公司现金池管理研究
英文题目：	Management Research on the Cash Pooling of Clariant
指导老师：	周晓苏
中文关键字：	现金池;资金集中管理;委托贷款;企业集团
英文关键字：	Cash pooling;Centralized management of funds;Entrusted loan;Enterprise groups
中文摘要：	资金管理一直是企业财务管理的核心环节。资金如同企业的血液，一旦出现断裂则会导致企业经营运作不畅，甚至造成企业的破产倒闭。因此必须建立一套科学合理的企业集团资金集中管理模式，才能使资金进入良性循环、实现企业集团价值最大化和可持续发展。 目前，资金集中管理的各种模式、方法已经在国际大型企业集团中被广泛应用，财务公司、结算中心等模式也已经在我国企业集团的资金管理中发挥了积极的作用。在八十年代中期，国外兴起了现金池管理，而我国则起步较晚，在2005年，招商银行和美国通用电器合作推出了外币现金池后，我国才开始有了较为正规的现金池管理。这种大型企业集团与商业银行合作的新方式，对于节约企业集团资金成本、提高资金使用效率起到了很好的作用。现金池有效地通过委托贷款的方式实现了集团内资金的划拨，满足了企业集团内部的资金需求和供给，降低了整个集团的财务成本，提高了资金管理效率。总的来说，对于集团企业而言，现金池实现了集团系统内的资金资源的有效共享。 本文采用的研究方法，首先通过研究大量国内外的文献，对现金池模式进行国内外资料调查和理论分析。然后，采用理论与实践相统一的方法，结合企业使用现金池的具体案例进行分析，从而获得客观的研究结果，希望能为更多的企业在资金管理和应用现金池方面提供理论和实际模式的参考和借鉴。 本文主要分为三部分： 第一部分是本文的理论基础，通过导论引出本文的研究意义及背景；其次介绍了现金池的相关基本理论和内容。并且对资金集中管理的传统模式和现金池模式进行了对比分析。 第二部分为具体的现金池案例分析，对案例背景，使用现金池管理资金的过程和效果进行了分析，以及针对使用中发生的问题进行的改进和优化。 第三部分介绍了现金池在运作中容易产生的一些问题以及相应的完善对策。最后结语部分对本文进行了总结。
英文摘要：	The fund management has been a core part of corporate financial management. Funds like the blood of the enterprise, it will result in poor operation of the business, or even the bankruptcy of the enterprise in case of a fracture. Therefore it is necessary to establish a scientific and rational enterprise group funds centralized management model, in order to make fund runs in a virtuous circle, to maximize the value and sustainable development of enterprise groups. At present, the various modes of centralized fund management have been used widely in the international large enterprise groups: finance companies; settlement center mode has played an active role in the fund management of the Chinese enterprise groups. Cash pooling had been used in fund management in abroad starting from the mid-1980s.This new cooperation method between multinational companies and commercial banks played a very good role in both saving companies’ capital costs and improving funds using efficiency. In Cash pooling, the funds are allocated through entrusted loan to meet the capital demand and supply, reducing the Group’s finance costs and improve efficiency in the fund management. Overall, the cash pooling achieves the effective sharing of financial resources within the group system. The study method in this paper is: firstly, investigation and theoretical analysis was done for the cash pool mode through the study of a large number of domestic and foreign literatures. Then the method of unifying theory and practice is used to analysis the specific case to get the objective research result. Hope could provide theoretical and practical mode reference for more enterprise groups in fund management and cash pooling using. There are three parts in this paper: Chapter 1, The basis of theory. The research meaning and background are described, then the related theory and content of cash pooling are introduced. Besides, the comparison between traditional fund centralized management model and cash pooling is analyzed. Chapter 2, The analysis for the cash pooling case. The case background, the process and result of the cash pooling are analyzed, and also described the improvement and optimization for the problem met in using. Chapter 3, Introduce the common problems of the cash pooling and related countermeasure. At last conclusion was done for the whole paper.
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