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论文编号：	6960
作者编号：	2120123065
上传时间：	2014/12/9 8:34:39
中文题目：	CT集团基于财务公司的资金集中管理研究
英文题目：	The Research on the financial company of CT group based on centralized management of funds
指导老师：	陆宇建
中文关键字：	企业集团；资金集中管理；财务公司
英文关键字：	Enterprise groups；Centralized Funds Management and Control；Finance Company
中文摘要：	随着我国经济社会的快速发展，越来越多的企业通过兼并、收购等方式将自身做大做强，集团化的运行模式增强了企业的市场竞争力。但是企业规模的扩张、管理层级和结构的复杂化，企业集团对下属成员单位的资金管控变得越来越重要。因此，如何提升企业集团资金管理的效能，发挥集团规模优势，合理配置资源，加快资金使用效率，降低成本，优化企业集团业务流程，制定最适合本企业的资金集中管理模式，是当今我国企业集团资金集中管理需要研究解决的重要课题。本文重点对我国企业集团资金集中管理进行研究。以交易成本理论、产融结合理论及信息不对称理论作为理论基础，阐述了企业集团资金集中管理的必要性，分析及对比了我国企业集团存在的结算中心、内部银行及财务公司三种资金集中管理模式的特点和适用性，并说明企业集团选择财务公司的依据，之后以CT企业集团为典型案例，指出CT集团原资金集中管理模式-内部银行的四大问题：一是存贷两头大利息费用高，二是融资成本高融资渠道有限，三是贷款分配不均，四是缺乏相关制度。之后介绍CT集团基于财务公司的资金集中管理方案，为全面分析诊断进一步改进资金集中管理模式奠定基础，企业通过改制成立财务公司后，控制贷款两头大、利息支出减少，融资成本降低，融资渠道进一步拓宽，贷款分配得到改善等，企业发展活力不断增强。但是CT企业集团财务公司在实际运行中还存在着诸如运营成本高、风险管理等问题，需要进一步改进完善。通过对CT企业集团资金集中管理模式发展及演变的分析和研究，提出结论，即：CT集团要想实现更大更长远的发展战略目标，财务公司更能发挥集团资金管理的效能。最后本文对我国企业集团资金集中管理提出了四点建议：一是进一步发挥财务公司作为企业集团资金集中管理平台作用；二是加强金融机构的合作，拓展企业集团业务的发展；三是发挥内部金融机构作用，更好地为企业集团成员单位服务；四是严格控制风险，保障集团资金安全可控。
英文摘要：	With the rapid development of our social economy, more and more enterprises through mergers, acquisitions and other ways will do greatly strong, group operation mode to enhance the market competitiveness of the enterprise. But with the increase of the expansion of enterprise scale and management level, make the enterprise group to the subsidiaries of the capital control is becoming more and more important, give full play to the group scale advantages, the rational allocation of resources, speed up the fund use efficiency, reduce cost, optimize enterprise business process, develop the most suitable for the enterprise’s fund centralized management pattern, is an important topic of management needs to study and solve the current our country enterprise group fund centralized. This paper focuses on our country enterprise group fund centralized management research. Based on transaction cost theory, combination theory and information asymmetry theory as the theoretical foundation, elaborated the necessity of the capital centralized management, analysis and comparison of the characteristics existing in our country’s enterprise group internal settlement center, banks and financial companies of three kinds of fund centralized management mode and applicability, and explains the choice of the enterprise group finance company according to CT, after the enterprise group as a typical case, points out four major problems of management of internal bank concentration CT group primary capital: one is to deposit two large interest cost is high, the two is the high cost if financing and financing channels are limited, the three is the uneven distribution of loans, four is the lack of the related system. Enterprises to set up a financial company through restructuring, two large control loans, interest expenses, reduce the financing cost, to further broaden the financing channels, the distribution of loans improve, continue to enhance the vitality of enterprise development. But CT enterprise group company in actual operation still existence such as subsequent high operating cost, risk management, it needs to be further improved. Through the analysis and the research, development and evolution of centralized management mode of enterprise group capital CT and mode a conclusion, that is: the CT group to achieve greater and more long-term development strategy, financial company can give full play to the effectiveness of the fund management group. Finally, this paper put forward four suggestions for the centralized management of funds of enterprise group in our country: one is to further play the financial company as the centralized management of enterprise group funds platform: the two is to strengthen the financial institutions of cooperation, expand enterprise business; the three is to play the role of internal financial institutions, better services for the enterprise group members of the unit; four is to strictly control the risks ensure safe and controllable, the group of funds.
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