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论文编号：	7144
作者编号：	2220132335
上传时间：	2015/5/25 15:31:46
中文题目：	H企业集团资金集中管理方案研究
英文题目：	Research on the Centralized Management of Enterprise Groups’ Fund: Case Analysis of H Enterprise Group
指导老师：	李莉
中文关键字：	企业集团；资金集中管理；模式选择；方案构建
英文关键字：	Enterprise Group；Centralized Management of Funds； Pattern Selection；Construction Scheme
中文摘要：	企业的生产经营活动从本质上来说就是一个生产资金流的过程，资金的不足和断裂往往是导致企业生存经营困难乃至倒闭的直接原因，因此资金是企业发展的根本与源泉。分散化的资金管理存在诸多问题，如成本高、效率低、财务风险大等，因此本文主要探讨了企业集团如何实施资金集中管理构建方案，以克服资金分散管理弊端。研究目的主要包括两点，一是系统阐述资金集中管理理论依据，为企业实践提供理论指导；二是通过全面解读H企业集团资金集中管理方案为资金管理工作提供实践经验。本文通过规范研究与案例研究方法对企业集团资金集中管理构建方案进行探讨。首先从理论研究上进行系统阐述，详细地介绍了企业集团实现资金集中管理的理论依据；然后对几种主要的资金集中管理模式进行了比较分析，并确定不同模式所适用的企业发展阶段及分部类型；最后以H企业集团为案例，全面系统地介绍了H企业集团资金集中管理方案以及变革资金管理方案所产生的经济效果。 对H企业集团资金集中管理进行案例研究，是本文的核心内容。首先讨论了H企业集团实施资金集中管理方案的规划，包括问题分析、可行性分析与价值性分析三方面，这为其他企业集团确定是否有条件实施资金集中管理提供了借鉴，并在此基础上确立了资金管理管理办法。第四章在介绍H企业集团资金实施方案规划的基础上，系统地阐述了制度层面、流程层面和操作层面的资金集中管理应用。其中，制度层面的应用主要包括财务制度基本原则、资金有偿管理制度、备用金管理制度和大额支付办法制度四个方面；流程层面包括健全财务预算、规范账户管理、变革结算方式和优化信息系统四项重点工作；操作层面包括结算业务、融资授信管理和营运资金管理三方面。第五章着重对H企业集团实施资金集中管理方案的结果进行评价。在充分肯定其在财务指标、组织结构、人员专业能力以及信息系统使用效率的同时，本文也指出了方案实施过程中遇到的问题，如“三流”难以有效整合、企业文化阻碍、绩效激励措施效率低等问题，并提出了相应的应对措施。本文最大创新点的是，通过对比H企业集团实施资金集中管控前后三年的财务数据，直观地反映了资金集中管理的优越性。作为成功实施资金集中管理的企业集团案例，H 集团的成功将为更多的企业集团实施资金管理变革提高借鉴。
英文摘要：	The business activity is essentially a production of funds’ flow. The lack and fracture of the capital always leads to survival difficulty of the enterprise, sometimes even going bankrupt. So the capital is the foundation and footstone of the enterprise development. There are many problems in the decentralization management of the capital, such as high cost, low efficiency. This paper mainly discusses how to overcome the drawbacks of decentralized management of funds by implementing the centralized management of funds in enterprise groups. The purpose of the study mainly includes two points. One is to introduce the theory of the centralized fund management system systematically. The other is to provide practical experience for capital management by a comprehensive interpretation of fund centralized management scheme in H enterprise group. Based on standard research and case study, this paper is focused on the construction plan of the centralization management of the Capital in enterprise groups. At first, the theoretical basis of the centralized management of funds is elaborated. Then six patterns of fund centralized management are carried out and made a comparison. Finally we introduce the case of the construction of capital centralized management in H enterprise group systematically and comprehensively. The core content of this article is the case study of funds centralized management of H group. In the third chapter, we discusses the plan of fund centralized management in H enterprise group, including problem analysis, feasibility analysis and value analysis, which determines the pattern of the centralized management of funds for reference. In the fourth chapter, we introduce the implementation planning in H enterprise group, which includes the process and the application of funds centralized management. Among them, the application is expounded in three aspects: system, procedure and operation. In the fifth chapter, we focus on the results evaluation of fund centralized management scheme of H enterprise. There is an obvious effect in the use of financial indicators, organizational structure, professional ability and information systems. What’s more, this paper also points out the problems in the implementation process encountered in the program, such as the difficulty in integrating the capital flow, business flow and information flow. At last, some corresponding measures are put forward. The biggest innovation of this paper is to reflect the superiority of centralized management of funds by comparing the financial data before and after three years of implementation fund centralized management. As a successful case, the success of the H group will provide more advanced experience for enterprises to implement capital management .
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