【作者】 张子谨；

【导师】 刘家乡；

【作者基本信息】 长安大学 ， 会计学， 2011， 硕士

【摘要】 随着我国社会主义市场经济的不断发展,企业集团作为一种介于企业与市场之间的新型组织应运而生,在激烈的市场竞争中显示出了自身的优势,同时也在市场经济体系中发挥着越来越重要的作用。上世纪80年代以来,由于国家政策的鼓励与扶持,中国也开始出现企业集团,特别是在当前全球经济一体化的进程中,企业集团更是大批量的涌现并得到了长足的发展,但是随着中国企业集团规模的不断扩大,企业集团的管理显得相对滞后,这其中,尤以资金管理为甚,暴露出了诸如资金链条紧张、管理松散、缺乏统一高效平台、资金周转不畅等亟待解决的问题。本文在明确企业集团资金管理内涵与目标的基础上,介绍了资金集中管理的相关理论与模式,并进一步针对我国企业集团资金集中管理所存在的问题,提出要在我国企业集团内部大力推行和充分实施资金的集中管理,深化企业集团各层级对于资金集中管理的认识,构建包含专业组织机构和先进技术平台在内的,科学系统的资金集中管理体系,明确资金集中管理范围,推行资金计划管理以进一步完善企业集团资金集中管理流程。从而充分利用和发挥集团整体资源优势,达到优化资金收支结构、降低资金成本、防范经营风险、增强企业集团盈利能力的目的。最后结合具体案例对企业集团资金集中管理进行了实证方面的分析研究,提出了相应的优化建议。更多还原

【Abstract】 With the continuous development of market economy,enterprise groups as a new organization, came into being between the enterprises and the market, in the fierce competition in the market shows its own advantages, but also in the market economy play a more and more important role. Since the 80s of last century, due to the encouragement and support of national policy, numbers of big enterprise groups have grown up in China, especially in China’s accession to WTO,the enterprise group is the emergence of large quantities and has been great progress, but as the business group expanding the scale of enterprise management is lagging behind the Group, of which, especially in financial management,exposing tensions such as the capital chain, loose management, lack of a unified and efficient platform, such as poor cash flow problems to be solved.This paper describes the current business model and centralized management of group funds based on the goal of the fund management of enterprise group. and further according to our country enterprise group fund management and puts forward some Suggestions on the problems existing in our country enterprise group’s internal vigorously carry out and fully implement the centralized management, deepen capital enterprise group for centralized fund management at all levels of cognition, construct contain professional organizations and advanced technology platform, scientific system, centralized fund management system, clear centralized fund management, implement the capital planning management scope to further perfect enterprise group centralized fund management process. Make full use of and play group as a whole fund resources advantage, optimize expenditure structure and reduce capital cost, preventing operational risk, the enhancement enterprise profitability objective. Based on the specific case of business group the centralized fund management empirical analysis, and put forward the corresponding optimization proposals.更多还原