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论文编号：	8731
作者编号：	2120142936
上传时间：	2016/12/7 20:16:46
中文题目：	T集团公司资金集中管理研究
英文题目：	The Study on the Centralized Funds Management of T Group Company
指导老师：	黄福广
中文关键字：	T集团公司；资金集中管理；结算中心
英文关键字：	T Group Company; Centralized funds management; Settlement center
中文摘要：	资金是企业的血液，是企业生产经营和扩大再生产的基本条件。企业的一切活动，归根结底是资金的投入与回收的运动活动。资金的有序循环关系到企业的生存发展，实现资金良性循环是企业顺利经营发展的关键。 当前，我国处于深化经济结构调整，推动供给侧结构性改革的攻坚之年，大型集团企业肩负着转型升级的重要责任。但由于经济处于下行周期，各类金融机构出于控制风险的考虑，大多收缩贷款规模，提高贷款条件，许多大型集团企业的资金链也相当的紧张。因此，当企业从外部金融机构融资困难时，提高内部资金的使用效率，缓解资金压力，进而改善集团企业资金短缺的局面成为新的选择，资金集中管理也越来越被重视。 但是，我国集团企业由于历史、体制、技术等方面的原因,在资金集中管理中存在着一些亟待解决的问题,主要表现为:第一、没有实现有效的资金集中管理；第二、成员企业在资金集中、投放过程中的本位主义, 集团企业的下属成员企业往往只考虑本单位的局部利益,而忽视集团的整体利益；第三、资金集中管理风险控制能力弱；第四、资金集中后整体使用效率不高，等等。 T集团公司作为大型国有集团企业，拥有一家上市公司和100余家控股、参股企业，资金管理的难度较大。做好集团的资金管理，对于T集团公司的健康发展至关重要。T集团公司近年来一直以建立完善的资金集中管理体系为目标，在资金集中管理工作上取得了一定的成效，有效控制了集团的融资规模，降低了财务费用。本文对其现有的资金管理模式进行了分析，提出其存在着资金集中程度低、使用效率低下等问题。在对问题的成因进行全面分析的基础上，本文提出了T集团公司资金集中管理模式的优化及实施保障。
英文摘要：	Funds, as the blood of an enterprise, is the fundamental condition of its production, operation and expanded reproduction. All the activities of the enterprise, in the final analysis, are the activities of the input and recovery of funds. The orderly cycle of funds relates to the survival and development of an enterprise. At present, during the crucial year in promoting economic structural adjustment and supply-side structural reform, group enterprises shoulder the responsibility of economic transformation and upgrading. Due to slowdown in economic growth, however, most financial institutions are tightening credit for the purpose of risk control. This leads to a shortage of funds in many group enterprises. Thus, while encountering difficulties in obtaining sufficient funds from outside, the group enterprises should introduce a new method to promote more efficient use of their internal funds to ease the financial pressure and to solve the problem of funds shortage and the funds centralized management attracts more and more attention. For historical, institutional and technical reason, however, there remain a number of problems to be solved. Firstly, there is a lack of effective funds centralized management. Secondly, the conduct of departmentalism of each member of the group in the process of centralizing and allocating funds causes individual interest is overemphasized and the whole interest of the group is neglected. Thirdly, the risk controls of centralized funds management is weak. Lastly, after being centralized, the fund might not be used efficiency. As a large-scale state-owned enterprise group, T Group Company is making up by a list of companies, including 1 listed company and more than 100 subsidiary and affiliate companies, has difficulty on funds management. Excellent funds management, is crucial for the healthy development of T Group Company. In recent years, T Group Company aims to establish perfect capital management system. The centralized management of funds has effectively controlled the group's financing scale and reduce financial costs. This paper analyzes its existing funds management model and proposes the problems such as low intensity and low efficiency. Based on a comprehensive analysis of the causes of these problems, this paper proposes optimization scheme of T Group Company’s funds management model.
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