【作者】 雷光华；

【导师】 沈艺峰；

【作者基本信息】 厦门大学 ， 工商管理， 2002， 硕士

【摘要】 本文主要围绕我国企业集团化进程中资金管理模式的选择问题，重点探讨了方舟公司集团化资金管理模式的构建。基本结论是：为了扩大集团金融功能，实现财务战略化管理，方舟公司应实行集团资金的集约化管理。从集中账户、集中结算、集中融资决策开始，利用ERP平台，逐步实现资金管理与业务管理的融合，实现资金流、业务流、物流、信息流的集成化管理。本文并认为，集团资金管理应在集团最高层级实现，应体现集团战略发展意图。我国企业集团一般是以集团公司为核心企业组建的，因此，资金的战略化管理需要建立健全相应的组织架构来落实。 全文共分两章。第一章主要论述集团资金管理的理论与实践；第二章重点分析了方舟公司资金管理的沿革、现状及战略要点，并在此基础上提出方舟公司构建未来资金管理模式的方案与架构。 本文第一章由四小节组成。首先，介绍了我国企业集团化的发展历史，指出我国企业集团功能建设及母子公司关系建设方面存在的问题。接着，从我国企业集团的组建模式、财务特征与财务战略等角度探讨了集团公司资金管理的核心内容与战略功能，突出了集团“大财务”观念。然后，从企业集团化发展对强大的融资能力和强大的金融功能的内在需求出发，得出增强集团金融功能，对集团金融资源和金融业务实行专门化管理和专业化运作的结论，并介绍了集团资金管理的四种传统模式。最后通过四个具体案例，从集中资金管理、突出现金流量、强化资金预算及构建集团内部金融服务体系等四个方面论述了集团化资金管理理论与实践的结合。 第二章分四小节。第一节介绍了方舟公司资金管理的背景与沿革，并从供需链管理的角度论述了方舟公司集团化资金管理的目标、原则，提出了方舟公司加强集团资金管理的迫切性。第二节主要分析了方舟集团内各 方舟公司集团化资金管理模式的构建成员的不同发展阶段的经营特点、财务战略要点和资金管理现状，提出了现阶段方舟公司集团化资金管理的总任务。第三节是本章的重点，对构建方舟公司未来资金管理体制提出了集中模式、集成模式和组织架构的方案。第四节得出构建集团化资金管理模式是一个不断创新的过程，最终需要从战略高度扩大集团金融功能的结论。更多还原

【Abstract】 This paper mainly concerns about how to choose the proper cash management pattern in the grouping process of enterprises in our country, focuses on the designing of the centralizing cash management pattern of the Fangzhou group. The basic conclusion is: for the benefit of expanding the financial function of the group, executing the finance strategy management, Fangzhou must fulfill the centralizing management of its cash. It can begin with converging its accounts, settlements and financing decisions, and make use of the ERP platform to achieve the fusion of the cash management and the operation management gradually, and implement the integrating management of the cash flow, operation circulation, materials circulation and information flow. The paper also confirms that the group cash management should carry out at the highest level of the organization structure in order to accord with the group developing strategy. In the country, the enterprise group is generally organized surrounding one core corporation. So it is very important to establish the healthy organization structure for the sake of strategizing the cash management.The paper consists of two chapters, chapter 1 mainly discusses the theory and practice of the group cash management, chapter 2 analyzes in details the development history, present situation and strategy gist of the Fangzhou group, and at the base of it, chapter 2 moves forward to propose the scheme and organization structure of which Fangzhou can take advantage to establish its future cash management pattern.Chapter 1 is made up of four parts. The first part introduces the development history of our enterprises grouping, points out that there are sorts of problems in the function construction of the enterprise group and the relationship between the parent company and its subsidiaries. The second part argues about the core content and strategy function of the group cash management from different facets such as the construction patterns of our enterprise groups, finance characters and finance strategies, emphasizing the concept of the group ’general finance’. The third part analyzes the intrinsic requirements of the robust finance capability for the group’s rapid development, concludes that we have to enhance the group finance function, specializes the management of the group’s finance resources and operations. The third part also presents four traditional patterns of the group cash management. The last part involves in four cases treating from variant angles of how to combine the group cash management theory with thepractice. The four cases discuss respectively about centralizing the cash management, emphasizing the cash flow, enhancing the cash budget and building the inner finance service of the group.Chapter 2 comprises four parts. The first part introduces the background and development of the cash management of the Fangzhou group, discusses the targets and principles of the cash management based on the supply-and-demand-chain management, suggests the imminence of enhancing the group cash management. The second part mainly analyzes operation characters, finance strategy gist and the present situation of the cash management in the different developing phrases of the Fangzhou group members, and educes the general task of the centralizing cash management at present. The third part is the highlight of the chapter. In this part, as for the future cash management system of the Fangzhou group, we come up with the scheme with centralizing pattern, integrating pattern and organization construction. The last part concludes that the construction of the centralizing cash management pattern is a process that needs incessant innovation. We have to expand the financial function of the group strategically to gain our ends.更多还原