联系我们

论文查询结果	返回搜索

论文编号：	7084
作者编号：	2120123061
上传时间：	2014/12/11 20:06:57
中文题目：	Z施工企业集团基于结算中心的资金集中管理研究
英文题目：	Research of Centralized Management Research Based on The Settlement Funds Center of Z Construction Group
指导老师：	陆宇建
中文关键字：	企业集团;资金集中管理;财务管理;结算中心
英文关键字：	enterprise group；fund central management；financial management；the accounts settlement center
中文摘要：	企业集团资金管理是财务控制活动的重要内容之一，特别是在财务管理领域更是如此。实践证明，对资金进行集中管理可以使出资者对资金动向有更好的了解，对投出资金的使用效率进行更好的监督，使资金更具安全性。从这个层面上讲，在相当多的企业集团资金管理中，资金集中管理已成为重要手段。通过资金结算中心的建立并以现代化信息网络技术为支撑，对资金进行统一化管理，保证获得最大的资金使用率。本文立足于资金管理的相关理论，简述企业集团资金集中管理的理论基础。该部分主要论及四种理论，即交易成本理论、产权理论、委托代理理论、风险与内控管理理论，对每一种理论的主要内容以及与集团公司资金管理的内在关系均进行了详细论述。同时，深入分析施工企业集团资金集中管理模式及各模式的比较。主要涉及资金集中管理的必要性、资金集中管理的主要模式、选择资金集中管理模式的影响因素、施工企业集团资金管理现状等内容。以此为基础，结合Z集团结算中心这一具体案例，对半紧密型结算中心运作模式、业务流程以及具体效果进行详细介绍。最后，本文分析了集团企业资金集中管理存在的风险，并对其前景进行了展望。发现其中存在的突出问题，就今后所应注意的内容提出了建议，为更好地开展Z集团结算中心的各项工作创造条件。
英文摘要：	Enterprise group’s fund central management is the core of financial control activity, especially in financial management field. It has proved that fund central management can make investor to have a better understanding of the movement of funds and provide a better supervision with efficiency in the use of funds. It makes funds more safety. From this perspective, fund central management has become an important way of enterprises group’s fund management. Guarantee for maximum utilization of funds by the establishment of the accounts settlement center and modern information network technology、unified management of funds 。 This paper is based on the funds management theory to clarify the theoretical basis of Enterprise group’s fund central management. This part mainly discusses the four theories : the transaction cost theory, property right theory, the principal agent theory, risk management and internal control theory. Main contents of each theory and their internal relations with Enterprise group’s fund management are discussed in detail. At the same time, this paper has discussed the construction industry enterprise group’s fund central management and make a comparative analysis. It mainly concludes the necessity, the pattern of fund central management, the factors of pattern selection，the construction industry enterprise group's funds management situation and others. Based on this, this paper is on z group accounts settlement center as a case. The operation mode, business process and the effects of Semi-compact accounts settlement center are introduced in detail. Finally, this paper analyzes the risk of Enterprise group’s fund central management, and its prospect is discussed. Find the key problems, and put forward suggestions in the future to create conditions for the work of Z group accounts settlement center.
查看全文：	预览  下载(下载需要进行登录)