【作者】 康剑桥；

【导师】 常颖；

【作者基本信息】 哈尔滨工业大学 ， 会计学， 2010， 硕士

【摘要】 随着我国市场经济体制的建立和经济体制改革的不断深化,许多大型企业集团不断涌现并日益成为社会经济活动的重要主体,其资金分配和资金管理逐渐成为研究的焦点,加强资金集中管理已成为大多数企业集团的共识。为此,许多企业集团将实施资金集中管理作为解决有关管理难题的一个重要手段,期望通过资金集中管理实现对企业集团资金的有效管理和控制,从而充分利用和发挥企业集团的资源优势,达到优化资金收支结构、降低资金成本、防范经营风险、增强企业盈利能力的目的。本文基于回顾资金集中管理的基础理论以及资金集中管理模式的前提下,对中石油资金集中管理模式中的不同组织形式进行了比较剖析,紧接着本文用分析研究的方法对中国石油集团资金管理所面临的挑战及存在的问题进行了一个全面的探讨。在这个基础上,本文继续对中国石油集团资金集中管理体系进行重点剖析,集中分析了中国石油集团的资金集中管理模式中的架构问题,即:以结算中心和财务公司为核心组织形式,以账户管理制度、资金计划制度、封闭结算制度、资金头寸管理制度为制度保障,以信息平台为实现手段。通过财务集中管理,对银行存款、票据、债务进行集中运行和管理,并通过内部货款封闭运行、强化外部货款回收、推行透支管理、上门收款和加油卡等方式实现资金的安全高效运行,实现资金计划、流程和资源等协同运作,最终应对资金管理面临的挑战以及解决资金管理存在的问题。此外,本文分析了资金集中管理所产生的经济效益和制度创新价值。最后提出中国石油资金集中管理的未来实践展望,即实行资金集中管理,以财务公司为平台逐步实现全球结算集中,构建统一资金池,建立统一融合的管理信息系统,利用有效可行的金融工具统一管理全集团的金融风险,根据发展战略向金融企业优化配置金融资本。更多还原

【Abstract】 Along with the foundation of China’s market economy system and its continuing reformation, there has been the bloom of large enterprise group that tends to become the principal part of socio-economic activity day by day. As the funds management of large enterprise group has become a research focus, strengthening funds centralization management becomes their consensus. Therefore, many enterprise groups implement funds centralization to resolve relevant funds management problems, expecting realize effective control of the funds in whole group so that the group can optimize resources allocation, reduce cost, prevent operation risk and enhance profitability.Based on the centralized fund management theory and the centralized fund management mode, under the premise of oil in the centralized fund management organization form, then compared with the methods of analysis and research of China national petroleum corporation fund management challenges and problems of a comprehensive discussion. On this basis, the paper continues to Chinese petroleum corporation centralized fund management system, analyzes on the analysis on the Chinese petroleum corporation in the centralized fund management framework to settle problems, namely: the core of financial center and organizational form, account management system, capital planning system, closed settlement system, capital management system for the institutional guarantee for the position, information platform for realizing method. Through the financial management of bank deposit, bills, debt centrally operation and management, and through the internal operation, strengthen external payment closed payment collection, collection and management, door-to-door overdraft on card, etc. To realize safe and efficient operation of funds, funds plan, processes and resources, finally take the cooperation funds management challenges and solve problems existing in the management of funds. In addition, this paper analyzes the centralized fund management produce economic benefits and system innovation value.Finally the centralized fund management of China petroleum, namely the practice of implementing the centralized fund management, financial companies as a platform to achieve global settlement, gradually building unified pool, establish unification fuses the management information system, using effective financial tools and unified management of financial risk, according to the subsidiaries of financial enterprise development strategy to optimized configuration of financial capital.更多还原