【摘要】 资金作为企业生产经营的源泉,其管理水平的高低直接影响企业的营运能力。在阐述轨道交通企业资金管理模式的基础上,以轨道交通行业代表C集团为例,重点分析以"资金池"为主的资金集中管理模式。针对C集团基于资金流动性预警机制,从资金计划、备付率、流动性、融资管理、资金成本管理、国际化资金管理和金融咨询管理等方面进行分析,提出轨道交通企业可以通过开拓多元化的投融资模式、完善集团内部控制环境、施行板块业务资金监控与分析、逐步实现信息一体化等对策,进一步优化其资金集中管理模式。更多还原

【Abstract】 Capital is the source of a company’s production and operation. The level of capital management affects the operational capacity directly. Based on the elaboration of the capital management modes of railway enterprises, this paper focuses on the mode of "capital pool" through taking Railway Enterprise C Group as an example. Regarding the liquidity warning mechanism of C Group, the paper analyzes the capital plan, preparation rate, liquidity ratio, financing management, cost management, international capital management and finance consulting management. It also proposes some countermeasures, including development of diversified investment and financing modes, improvement of internal control environment, monitor and analysis of capital in business sectors and information integration, so as to further optimize the centralized capital management mode.更多还原