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论文编号：	6849
作者编号：	2120123086
上传时间：	2014/12/7 19:45:16
中文题目：	S建工集团资金集中管理模式优化研究
英文题目：	The Study on the status and strategy of capital centralized management of S Construction Engineering Group
指导老师：	齐岳
中文关键字：	企业集团；财务管理 ；资金管理
英文关键字：	Enterprise group Financial management Funds management
中文摘要：	资金是企业进行生产经营活动的基本要素，良好的资金管理对于企业经营有重大的促进作用，大型企业集团组织结构复杂，下属企业数量众多，其资金管理的难度也较大。为了保障资金安全，并提高资金运营效率。大型企业集团普遍对资金进行集中管理。对于资金集中管理的研究基于企业内部资本市场理论，内部资本市场是随着企业集团的产生而产生的，其在监督激励、降低交易成本、有效配置内部资源等方面具有外部资本市场不可比拟的优势。 受中国宏观经济形势的影响，中国的企业普遍面临着许多困境，其中资金短缺问题是最大的困难之一，资金紧张已经成为制约中国企业进一步发展的瓶颈因素。建筑企业面临的资金压力越来越大，普遍面临着账户和资金高度分散、存贷款双高以及资金信息不透明等问题，对企业资金进行集中管理刻不容缓。目前，我国的企业已经开始了资金集中管理方面的探索，但是，与国外先进水平相比，差距依然较大。 S建工集团作为大型国有企业，年销售收入超过三百亿元，下属子公司近三十家，基层施工单位数以万计，资金管理的难度较大。做好企业的资金管理，对于S建工集团企业的快速发展至关重要。S建工集团近年以来一直坚持以建立完善的资金集中管理体系的总体目标，通过规范账户管理、实施账户监控、初步建立起运转有效的分级次的内部资金调剂市场，在资金集中管理工作上取得了一定的成效，有效控制了集团的融资规模，降低了财务费用。本文对其现有的资金管理模式进行了分析，提出其存在着资金集中度低、资金协同效应不明显等问题。在对问题的成因进行全面分析的基础上，本文提出了S建工集团资金集中管理模式的优化方案。 本文对S建工集团资金集中管理模式的优化研究，对全国各类建筑企业集团及其他行业单位在此方面的工作都有一定的示范借鉴作用，有助于各单位进一步加强资金管理，提高资金使用效率，努力实现资金效益最大化。
英文摘要：	Funds are the basic elements of enterprise production and business activities.Good money management has a significant role in promoting the enterprise management. In order to protect the financial security, and improve operational efficiency funds. Large enterprise groups generally centralized management of funds. The study of centralized management of funds is based on the theory of internal capital market.the internal capital market is generated as the Enterprise Group generated, which has the incomparable advantage of external capital market Affected by the China macroeconomic situation, Chinese enterprises faces many difficulties, the problem of the shortage of funds is one of the biggest difficulties. Tight funding has become a bottleneck restricting the further development of enterprises. Nowadays, construction enterprises are facing more big capital pressure. At present, China's enterprises have begun to explore the centralized fund management aspects,however, compared with foreign advanced level, the gap is still large. As a large state-owned enterprises with annual sales income of more than thirty billion yuan, money management of S Construction Group is very difficult. Excellent capital management, is crucial for the rapid development of S Construction Group. In recent years, S Construction Group has initially established an effective internal capital market. The centralized management of funds has effectively controlled the group's financing scale and reduce financial costs. This paper analyzes its existing funds management model and proposes the issues. Based on a comprehensive analysis of the causes of the problem, this paper proposes optimization scheme of funds management model.
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