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论文编号：	6475
作者编号：	2220110331
上传时间：	2014/6/11 12:41:47
中文题目：	企业集团资金集中管理模式研究—基于山东省烟草公司的案例分析
英文题目：	The Research on Funds Central Management mode of Enterprise group—Based on the case analysis of Shandong Province Tobacco Company
指导老师：	周宝源
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; Funds central management; Management mode
中文摘要：	企业管理以财务管理为中心，财务管理以资金管理为中心。资金管理是企业集团财务管理工作的重心，可以说所有企业的生存与发展都不能脱离资金运动而存在。随着我国日益增多的企业集团参与到国际竞争，现有的资金管理理念、管理方法、管理模式的弊端日益明显，传统的分散型的企业集团资金管理模式已经不适应当代企业发展的要求。因此，在当今竞争激烈的环境中，如何提高企业集团的资金管理水平已经成为亟需解决的问题。自从国家实行烟草专卖体制以来，烟草行业发展迅速，烟草企业业务量大、资金流量大、资金存量大，风险相对较高，加强资金管理与监督以保证资金安全、支持行业发展的任务显的尤其重要。在国际烟草行业竞争日益加剧的状况下，如何有效降低资金使用成本、提高烟草企业集团的资金管理水平进而实现货币资金的保值增值已迫在眉睫。本文是在借鉴成熟的理论和国外的成功经验的基础上，结合烟草集团公司资金集中管理实践所形成的。首先，对集团公司资金集中管理相关理论进行探讨，运用了比较分析方法对不同资金集中管理实践所形成的管理模式的特征和适用性进行分析。其次，用案例分析的方法，以山东省烟草公司为例叙述该公司资金集中管理实施的全过程，对其资金集中管理模式运行的可行性进行分析，并对山东烟草公司资金集中管理的成功经验和存在的问题进行实证研究。最后，在上述理论与实践分析的基础上，对案例公司提出资金集中管理的完善建议，以期能为企业集团实施资金集中管理提供一些启示与借鉴，使资金集中管理能更好地服务于企业集团的发展。
英文摘要：	Enterprise management is centered on financial management while financial management is centered on capital management. All the survival and development of the enterprise can not break away from the movement of funds, so it can be said that the money management is the center of gravity of the enterprise group financial management. With the increasing of enterprise groups to participate in international competition, the disadvantages of the existing fund management concept, management methods and management mode have become increasingly apparent. The traditional distributed enterprise group fund management mode has not adjusted to the requirement of modern enterprise development. Therefore, under such competitive environment, how to improve the management level of enterprise group of funds has become an urgent problem which needs to be solved. Since tobacco monopoly system is carried out by the country, the tobacco industry has developed rapidly. The tobacco enterprises take on a large volume, large flow, large capital stock, and a relatively high risk. It is particularly important to strengthen the capital management and supervision to ensure the safety, and support the development of the industry task. When the international tobacco industry competition is growing, how to effectively reduce the capital use cost, improve the level of the tobacco enterprise group fund management and realize the monetary funds to maintain or increase its value is imminent. This article is formed with reference to the mature theory and the successful experience based on tobacco company funds centralized management practice from foreign countries. First of all, the group company capital centralized management discusses the related theory, it is drawn from using the comparative analysis of different funding and the successful experience of the foreign mature theory and the basis of the combination of tobacco group company management mode which is formed by the centralized fund management practice of characteristics and analyzed applicability. Second, use the method of case analysis to the Shandong province tobacco company, for example to describe the whole process of the implementation of funds central management. We analyze the feasibility of the funds central management mode and research the successful experience of Shandong tobacco company funds central management and existing empirical problems. Finally, based on the analysis of the above theory and practice, the case company makes suggestions on the improvement of the funds central management, in order to implement funds central management for enterprise groups to provide some enlightenment and reference, and make funds central management do better service to the development of the enterprise group.
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