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论文编号：	5739
作者编号：	2220110272
上传时间：	2013/12/4 10:06:43
中文题目：	A建筑公司内部银行资金集中管理模式研究
英文题目：	Study on the funds management mode of A construction company’s internal bank
指导老师：	边泓
中文关键字：	国有建筑企业;资金集中管理;内部银行
英文关键字：	State owned construction enterprises;Centralized management of funds;Internal bank
中文摘要：	现代社会，经济飞速发展，传统的经济增长方式已经不适应经济发展的需要，因此企业纷纷采用集约型的经济增长方式。在这样的情况下，一个企业如何提高自身的经济效益，已经成为一项迫在眉睫的任务。对资金的管理是企业财务管理的重点，企业的各项经营活动都离不开资金的支持，没有资金作为支持，企业将寸步难行。由于我国企业规模的不断扩大和经营国际化的日益突出，以粗放式管理为特点的传统资金管理方式已经越发不利于我国企业的继续发展。而与之相较的资金集中管理模式，在企业资金的内部控制，盘活内部存量资金，减少财务费用方面都具有较大优势。采用资金集中管理模式能够使企业集团实现整体效益并且降低经营风险。所以许多企业集团纷纷采用资金集中管理模式来实现自身资金的有效运转，使企业更好更快的发展。据文献总结，许多国外的跨国公司从20世纪80年代起就开始使用资金管理中心对企业内部资金及外部市场风险进行控制，从而获得了良好的资金效用。我国的企业在资金集中管理上虽晚于国外，但经过多年的实践和探索已有越来越多的企业集团开始认识到这种资金管理方式的优越性，这其中就包括一些国有建筑企业。国有建筑企业，其生产经营不同于一般的国有企业和生产制造企业，因此这类企业在财务管理、会计核算上表现的较为复杂。要解决这类企业在资金管理上遇到的难题可以选择对企业资金进行集中管理。A企业就是这类企业的典型代表，因此本篇论文以A企业内部银行资金管理模式的设计及运行作为案例，利用财务管理的基本知识，并且借鉴国内外已有的研究成果，通过对集团资金集中结算模式的构建内容及其影响因素进行细致的分析和研究，对案例企业的内部银行管理模式进行剖析，研究其在建筑行业的应用。从国有建筑企业的特点及其委托代理问题说明案例企业选择内部银行模式的原因，并且介绍内部银行在A建筑企业的具体实施方式，对比实施前后的差别总结内部银行的实行为案例企业带来的良好效果，同时也发现在运行过程中出现的问题并提出改善措施。希望通过本篇论文能够为此行业实行内部银行模式起到一定的借鉴意义。
英文摘要：	With the development of market economy, fundamental changes have taken place in the economic environment, the mode of economic growth enterprises gradually from extensive to intensive. In this economic environment, how to improve economic efficiency has become a business is very important, urgent task. In the financial activities of enterprises, capital is always a highly valued assets, it is like the blood of an enterprise, the operators involves in the business activities of the various aspects, the financial management is the core content of financial management of enterprises. With the enterprise scale contine to expand, management intermationalization phenomenon has become increasingly prominent, extensive mode of teaditional mode capital management has become increasingly unsuited to the needs of enterprise development and management. Compared with the traditional mode of capital management, centralized management of funds management for the enterprise group to strengthen internal funds, invigorated the internal stock funds, reduce the financial costs, improve overall operational efficiency of funds, and enhance the capability of risk resistance, the effect is very obvious. Therefore, many enterprise groups as an important means to solve the problem of fund management model of centralized management of funds, so as to realize the effective control of the enterprise group fund, give full play to the overall advantages of capital group. According to the literature review, many foreign Multi-National Corportation began to use the fund management center to control internal funds and external market risk enterprises from the nineteen eighties, in order to get good money utility. China’s enterprises in the centralized management of funds is later than abroad, but after years of exploration and practice more and more enterprises begin to recognize the superiority of this kind of fund management, including some state owned construction enterprises. State owned construction enterprises, and its production is different from stat-owned enterprises and manufacturing enterprises, so that enterprises in the financial management, accounting more complex. To solve the problem of this kind of enterprises, so this paper to design and operation of internal bank fund management model in A company as a case, using the basic knowledge of financial management, and the research results of domestic and abroad, for a detailed analysis and research through the construction contents and influencing factors of concentrated settlement pattern on the group of funds analysis, internal bank management mode for the case enterprise, studies its application in the construction industry. From the characteristics of the state-owned construction enterprises and the principal-agent problem why internal bank model selection case enterprise, and introduces the internal bank in the specific way of implementing A in construction enterprises, compared before and after the implementation of enterprise behavior difference bring case summary of internal bank effect is good, but also found that the problems encountered in operation process and puts forward the improvement measures. We hope that this paper can therefore industry to implement internal bank model plays a certain reference significance.
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