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论文编号：	7655
作者编号：	2220140585
上传时间：	2015/11/22 16:19:08
中文题目：	北京ABC集团现金管理研究
英文题目：	Beijing ABC group cash management research
指导老师：	黄福广
中文关键字：	北京ABC集团；现金管理；策略；设计
英文关键字：	Beijing ABC group；cash management；strategy；design
中文摘要：	现金管理是市场经济发展到一定阶段的必然产物，是预算执行阶段的重要内容，是预算编制完成后进行全面、有效控制财务收支的主要手段，企业如果想要在市场当中保持一定的竞争力，对企业的内部管理要求必然有着更高的要求，在企业内部管理中现金管理十分重要。对于现阶段的北京ABC集团而言，在现金管理方面基本上还处于一个初期探索的阶段，一方面由于传统观念的根深蒂固，另一方面由于国家制度方面存在的缺陷，这就要求我们在确定现金管理的时候，要针对北京ABC集团的自身特点，并结合北京ABC集团现行的现金管理规章制度的基础上进行优化整合，确立一个适合北京ABC集团发展的现金管理制度。北京ABC集团现金管理制度在注重外部管理的同时，还注重与内在管理的结合，它是一个认识过程，是一个针对现行现金管理项目不断暴露出的缺陷的认识过程，是一个现代公司在实践中不断得到认识的过程，其在传统现金管理的基础上增加了现金管理绩效的战略导向性、激励性、广泛性的特点。本研究以北京ABC集团为例，结合北京ABC集团现金管理的整体运营和发展的现状进行思考，设计和构建科学合理、适应北京ABC集团发展阶段和与公司相匹配的现金管理流程。现金管理有利于优化北京ABC集团财务状况，提高预算执行系统效率，为集团现金管理提供一种良好的借鉴。本研究采用调查及个案研究法、文献研究法、定性分析法，对北京ABC集团的现金管理做了详细的描述，并对现金管理存在的问题进行了细致的分析，最后给出了关于现金管理设计系统的框架，结构和具体的设计结果，得出研究相关的结论。
英文摘要：	Cash management is the inevitable outcome of the market economy development to a certain stage, is an important part of the budget implementation stage, budget is a comprehensive and effective control of the principal means of budgetary revenues and expenditures, the enterprise if want to maintain competitiveness in the market, to the enterprise internal management requirements must have higher request, cash management is very important in the enterprise internal management,. For Beijing ABC group at this stage, basically in the cash management is still in a early exploration stage, on the one hand, because of the traditional idea of deeply rooted, on the other hand because of the flaws of the system state, this requests us in determining the cash management, be aimed at the characteristics of Beijing ABC group, combined with Beijing ABC group on the basis of the current cash management rules and regulations to optimize integration, to establish a suitable for the development of ABC group in Beijing cash management system. Beijing ABC group of external management of the cash management system, also pay attention to the combination of the internal management, it is a cognitive process, is a current cash management project continuously exposed the defects of cognitive process, is a modern company to get to know the process of continuously in practice, the traditional cash management increased cash management on the basis of the performance of strategic guidance, incentive, the characteristics of universality. With Beijing ABC group as an example, this study combined with Beijing ABC group overall operation and development of the status quo of cash management, design and build scientific and reasonable, to adapt to the Beijing ABC group stage, and match the company's cash management process. Cash management is beneficial to optimization of Beijing ABC group financial conditions, improve the efficiency of budget execution system, provide a good reference for reform. This research adopts investigation and case study method, literature research, qualitative analysis, the cash management of ABC group in Beijing made a detailed description, and from cash management has carried on the detailed analysis of existing problems, and finally gives a framework of design about cash management system, structure and specific design as a result, the research related conclusions.
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