联系我们

论文查询结果	返回搜索

论文编号：	9185
作者编号：	2220150458
上传时间：	2017/6/8 18:16:37
中文题目：	铁路集团公司资金管理模式研究—以J集团公司为例
英文题目：	The fund management mode of Railway Group Company by combining norm -taking J group company as an example
指导老师：	黄菊珊
中文关键字：	资金管理模式；企业集团；资金结算中心；铁路企业
英文关键字：	funds management mode；enterprise groups；fund settlement center；railway enterprise
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，企业集团的财务管理也面临着更大的困难，特别是资金管理层面。怎样提升资金利用率，使得资金成本减少，这是企业集团发展过程中需要解决的问题。其中，选择适用的资金管理模式，整合集团内部资金，对于资金成本有效的控制，降低财务可能出现的风险，扩大企业集团的收益，优化资源配置，具有重要意义。论文以集团管理、集团财务管理的相关理论为指导，采用规范讨论与案例分析相结合的方法，对铁路集团公司资金管理模式问题进行了研究。文中先是对集团资金管理的四种基本模式进行了介绍，然后对案例企业—J集团公司所在行业特点、基本情况、和J集团公司现有资金管理模式进行了分析，发现当前J集团公司存在闲置资金分散、存贷双高现象严重以及高额财务费用等问题。进而针对存在的问题提出了解决方案，建议在J集团公司引入资金结算中心管理模式，替代现有较为落后的资金管理模式。论文详细介绍了J集团公司选择资金结算中心的原因、资金结算中心运行原则和职能框架，以及资金结算中心具体的业务流程；研究讨论 J集团公司资金结算中心现金池最佳持有量，并且模拟计算J集团公司资金结算中心预期最终实现的收益状况。最后对引入资金结算中心管理模式的难点及解决方法进行了探讨。本文对J集团公司资金管理模式问题的研究，对于铁路行业，乃至各类集团公司的资金管理，具有一定的参考价值。同时，对于政府了解铁路行业资金运行状况，制定有关政策也能提供相应的依据。
英文摘要：	In recent years, with the rapid development of economic, more and more group companies emerge in China. The group company is facing greater difficulties and challenges in the financial management as the result of the expansion of the company, especially in fund management. How to increase the rate of utilizing the fund and reduce the cost has become an essential problems for us to solve when it comes to the development of the conglomerate. Choosing the practical fund management mode and integrating the internal funds will play an important role in effectively controlling the cost of capital, reducing the potential financial risks as well as increasing the income and optimizing the allocation of resources. Guided by the theories of group management and group financial management, this thesis does some research into the fund management mode of Railway Group Company by combining norm discussion and case analysis. In the thesis, first of all, the four basic modes of fund management are introduced. Then the case company － J group company was analyzed in many aspects including its industry features, general conditions, and its current fund management mode. Next, some problems were revealed such as idle funds dispersion, extremely high deposit and loan and the huge amount of financial cost. Finally, the solutions are proposed. It is recommended to introduce the management mode of the fund settlement center in the J group company in place of the existing backward capital management mode. This thesis introduces the reasons in detail for the selection of the fund settlement center, its operation principle, function framework and the specific business processes. Meanwhile, cash pool best holdings of the fund settlement center J group company are discussed, and its final profits are calculated. At the end of the thesis are difficulties and its solutions of the management mode of the capital settlement center. In this thesis, the research of the J group company's fund management mode will make a difference to both the railway industry and other companies in fund management. At the same time, it can be significant for the government to know the situation of the railway funds and make the relevant policies on basis of it.
查看全文：	预览  下载(下载需要进行登录)