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论文编号：	5761
作者编号：	2120112858
上传时间：	2013/12/4 13:11:04
中文题目：	企业集团资金集中管理研究——以T集团为例
英文题目：	Research on Centralized Funds Management of Enterprise Group——take the T group as a case
指导老师：	张晓农
中文关键字：	企业集团，资金集中管理，管理模式
英文关键字：	Enterprise group, Centralized funds management, Management mode
中文摘要：	随着经济全球化发展的不断深入，各大型企业多以集团化的形式参与到市场竞争中去，以此提高企业的市场竞争力。目前，我国社会主义市场经济正在进行深入改革，我国加入WTO后对外开放进一步扩大，一批国内大型企业集团迅速成长，加强和完善企业的资金管理已经成为当前经济工作的重要课题。在我国企业集团发展的过程中所暴露出的资金管理缺陷是造成企业盈利能力低下、甚至资产流失的重要原因之一。资金是企业生产经营活动的血液，是企业得以生存发展的基础。一个企业如果资金得不到保证，势必会对正常的生产经营造成不利影响，一旦资金链出现问题，企业将无法正常运行，甚至濒临破产。企业集团以产权关系为纽带，集团内部多采用多级法人制，各公司独立经营，地域分布广、组织链条长、层级复杂，集团总部往往很难掌控各成员企业的经营活动，尤其在资金管理方面更是如此。因此，如何通过资金集中管理，发挥集团公司的规模效应和协同效应，合理调配资金、提高资金使用效率，降低资金成本，实现企业价值最大化，建立一套科学合理的资金集中管理模式，成为当前我国企业集团有待解决的重要问题。本文首先介绍研究背景、意义及研究方法；其次介绍了企业集团资金管理的相关理论和国内外相关文献综述；之后重点介绍了资金集中管理的原则、模式分析以及国外企业集团资金集中管理的成功经验；而后对我国企业集团资金集中管理的现状和存在的问题进行分析，提出建议；最后以T集团为案例，从分析T集团资金管理中存在的问题入手，将企业集团资金集中管理的理论结合实际，探索出符合公司实际的资金集中管理模式，并设计管理方案，提出可能遇到的问题，找出关键控制点，为我国企业集团资金集中管理提供了经验与借鉴，具有理论和实践意义。
英文摘要：	With the deepening of economic globalization, the large-scale enterprises in the form of group participate in market competition, in order to improve the market competitiveness of enterprises. At present, China's socialist market economy is being carried out in-depth reform, opening to the outside world further after our country joins WTO, and a number of domestic large enterprises are growing rapidly, strengthening and improving the enterprise funds management has become an important topic of the current economic work. Funds management defects are exposed in the process of the development of enterprise groups in China that is one of the important reasons for low corporate profitability and asset losses. Funds are the blood of the enterprise production and operation activities, are the basis for enterprise survival and development. If not guaranteed of funds, an enterprise is bound to cause adversely affect on normal production and operation, once the capital chain problems, the enterprise will not run, even on the verge of bankruptcy. Enterprise group with property right relations, internal use multi-stage corporation system, independent operating companies, wide geographic distribution, long chain organization and complex hierarchy, the headquarters of group are often difficult to control the business activities of member enterprises, especially in the funds management. Therefore, how to through the centralized funds management, give play to group company economies of scale and synergies, allocate funds reasonably, increase the use efficiency of funds, reduce the cost of capital, maximize the enterprise value, establish a scientific and reasonable centralized funds management mode, becoming an important problem of enterprise group in China to be solved. This paper first introduces the research background, significance and research methods; secondly introduces the relevant theories of enterprise group capital management and the related literature both at home and abroad; after introduced the principle of centralized funds management, model analysis and the successful experience of foreign enterprise group centralized funds management; and then to our country enterprise group centralized funds management present situation and the analysis of existing problems, puts forward suggestions; finally takes the T group as a case, starting from the analysis of existing funds management problem in T group, pays attention to enterprise group centralized funds management theory combined with practice, explores the actual centralized funds management model, and designs management scheme, raises the problems likely to be encountered in, finds out the critical control points, providing experience and reference for the centralized funds management of enterprise group in our country, which is of theoretical and practical significance.
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