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论文编号：	7905
作者编号：	2120132914
上传时间：	2015/12/8 15:47:11
中文题目：	AB工程建筑集团公司资金管理模式研究
英文题目：	Research on the capital management mode of AB Engineering Construction Group Corporation
指导老师：	边泓
中文关键字：	企业集团；资金管理模式；资金结算中心；现金池
英文关键字：	Enterprise groups；Fund management mode；Fund settlement center；Cash pool
中文摘要：	这些年我国社会经济快速发展，大型集团类公司不断涌现。随着公司规模的不断扩大，集团公司对资金管理的方式和方法也提出了更高的要求。而在资金集中管理的模式下，主流的资金管理方式主要有报账中心模式，结算中心模式，内部银行模式，财务公司模式。上世纪末在国外兴起的现金池模式这几年也在国内得到了很大的发展。但在企业具体应用资金集中管理方法时，种种问题不断凸显。当前针对集团企业资金管理模式的研究不算太多，某种程度上无法为管理层的决策提供充分的依据，因此有必要加强对集团资金管理模式的研究，以提高资金的使用效率，促进企业整体盈利能力的提升。本文采用案例研究方法，对AB工程建筑集团公司的资金管理模式进行了系统的研究。首先在对集团资金管理相关文献介绍的基础上，介绍了目前主流的五种资金管理模式，并且对这五种模式的优势，劣势，适用范围，集权程度进行了比较。其次对AB集团公司正在部分分公司运行的资金结算中心模式进行了分析，介绍了资金结算中心的运行原则和职能框架，以及具体的业务流程。然后对资金结算中心的运行现状进行了分析，找出其中存在的主要问题。最后针对存在的问题提出了解决方案，主要是在现有资金结算中心模式基础上进行完善，比如完善资金管理制度，改革业绩考评体系等措施，并且对AB集团公司未来随着规模的不断扩大，需要采取的新的资金管理模式做出了展望。本文通过对AB工程建筑集团公司资金管理模式进行分析研究，有利于为集团的领导层做出正确的资金决策提供参考，同时也有利于为同行业的企业实行资金管理模式的改革提供参考意见，从而推动行业整体资金管理水平的提升，促进行业的可持续发展。
英文摘要：	In recent years, the rapid development of social economy in China, large group companies continue to emerge. With the continuous expansion of the size of the company, also put forward higher requirements of the company's financial management of the way and methods. And in the mode of centralized management of funds, the main way of fund management is to reporting center model, the settlement center mode, the internal banking model, and the financial company mode. At the end of the last century, the rise of the cash pool in foreign countries in recent years has been a great development in china. However, in the specific application of funds centralized management methods, the problems continue to be demonstrated. At present, the research on the fund management mode of the group enterprise is not too much, and it can not provide sufficient basis for the management. So it is necessary to strengthen the research on the management mode of the group fund, so as to improve the efficiency of the use of funds and promote the improvement of the overall profitability of the enterprise. In this paper, a case study method is used to study the capital management mode of AB Engineering Construction Corporation. Firstly, based on the introduction of the relevant literature on the management of the group, this paper introduces five kinds of funds management mode, and compares the advantages, disadvantages, and the scope of application of these five models. Secondly, the paper analyzes the mode of fund settlement center of AB group, and introduces the operating principle and function framework of the fund settlement center, and the specific business process. Then the operation status of the fund settlement center is analyzed, and the main problems are found out. Finally, according to the existing problems, the solution is put forward, which is based on the existing fund settlement center mode, such as improving the financial management system, reforming the performance evaluation system and so on, and the future with the scale of AB group, need to make a forecast of the new capital management model Through the analysis and research of AB engineering construction group company fund management model, it is beneficial for the group's leadership to make the right decision but also conducive to the same industry to implement the reform of capital management mode to provide a reference, so as to promote the industry's overall level of financial management, promote sustainable development of the industry.
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