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论文编号：	7091
作者编号：	2220110255
上传时间：	2014/12/13 16:18:04
中文题目：	T集团公司资金管理研究
英文题目：	The Study on Cash Management of the T-Group
指导老师：	黄福广
中文关键字：	集团公司；资金管理；财务管理
英文关键字：	corporate group; cash management; financial management
中文摘要：	集团公司是若干在资本、资产上有着密切联系的公司为依托，经过协作和产权安排等纽带而形成的稳定的经济组织。因为涉及到了外部的关联企业和内部的成员单位，这决定了集团经济组织的财务管理是一个非常复杂的问题，比一个独立的公司要面对更加复杂多变的风险。随着T集团公司经营业务快速发展，大量数据随之而来，管理系统的更新不及时、管理内容的不充分等，使财务管理面临很大的挑战。财务管理最主要的组成部分之一是资金管理，资金管理的作用对象为资金和资金的流转，其流转过程的始末都离不开资金管理。资金管理作为独立的公司管理系统的一部分，贯穿于经营活动、投资活动和筹资活动之中。研究集团公司的资金管理具有现实意义，本文综述了财务管理及资金管理理论，针对集团公司资金管理的现状，剖析其在资金管理中存在的问题，针对各项问题探索出适合T集团公司资金管理的改进方案，以利于其优化资源配置、持续而有效地经营和管理，使资金管理方法具有理论和实际意义。 本文分为六个部分来具体论述相关内容：第一部分阐述本文研究背景以及研究目的和意义。第二部分阐述国内外对于财务管理中资金管理的研究现状以及资金管理模式的分类和选择。第三部分介绍了T集团公司概况，并对其现金流特点和风险进行了分析。第四部分分析了T集团公司的资金管理问题，并对主要问题进行了剖析。第五部分针对前一章分析出的主要问题，提出针对T集团公司的主要的资金管理问题从制度、预算和风险管理三个方面进行改进。第六部分总结展望，回顾本文的结论和以及对于全文的不足和创新之处予以说明和展望。
英文摘要：	A corporate group is a collection of parent and subsidiary corporations that function as a single economic entity through a common source of control. The concept of a group is frequently used in tax law, accounting and company law to attribute the rights and duties of one member of the group to another or the whole. The financial management of corporate group is more complicated and has more risk factors than a single company. One great challenges of T-group is the financial management and control that resulting from large amounts of data, imperfect database management system and content management. Cash management as a great part of financial management refers to a broad area of finance involving the collection, handling, and usage of cash. It involves assessing market liquidity, cash flow, and investments. It is important to research the cash management of T-Group. This research reviewed the theory of financial management and cash management. In order to benefit the T-Group’ sustained development and management, many questions of cash management have arisen and solutions have been proposed according to T-Group’ status. The whole research is divided into six chapters. The first chapter is a review of research backgrounds and significance. The second chapter is another review of current research of cash management including its classification and selection. The third part is an introduction of T-Group including its cash flow and existing risks. The fourth part is an analysis of the cash management of the T-Group and the solutions to these questions have been proposed from three aspects: risk management, financial system and budget in the next part. The last chapter includes the results, innovations and advantages of this research as well as the prospects of cash management.
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