企业集团资金集中管理模式与方案设计

【作者】 陈文龙；

【导师】 杨克斯；

【作者基本信息】 广西大学 ， 工商管理， 2004， 硕士

【摘要】 随着市场竞争的加剧，集团企业向多元化、多地域化方向快速发展，现有分离的会计体系已很难满足集团企业的管理需要，财务集中管理就是这种需求与现代网络技术相结合的管理创新。资金管理又是财务管理的核心，加上资金的特殊性以及网银技术、金融产品等外界条件的支撑，越来越多的企业集团已将资金管理从财务管理中分离出来，向网络化、集成化改造，实行更专业的资金管理—企业集团资金集中管理。 资金集中管理这一模式在国际大型企业集团中被广泛应用，是一项非常成熟的技术和管理手段。在我国，随着企业集团国际交流的增多，特别是商业银行在金融产品上的推动，近年来，一些企业集团在实践中开始起步实施资金集中管理，并逐步形成了适合自己特色的运作模式；但在理论研究和方法体系方面的专题研究还比较少，特别是提供一个完整实施方案的资料更是少见。 本文是在对大量成功企业集团资金集中管理的调研以及参加的大量的交流会、研讨会的基础上，结合××集团公司资金集中管理实践所形成的。本文从资金集中管理概念开始，介绍了我国企业资金管理中的问题以及资金集中管理五种模式的特点、适用等，从中选择了比较典型的资金结算中心模式作为本文的重点，详细介绍了在这一模式下资金集中的步骤、原则以及资金结算中心的组建程序、资金集中过程中的问题与对策等；并分别通过××集团公司资金集中管理实施方案及其在资金管理软件中的流程以图形化方式展示资金集中管理的全过程，以求能对那些准备实施资金集中管理的企业集团提供一个完整的方案，帮助他们成功实施资金集中管理、少走弯路；同时也希望借助本文对资金集中管理这一先进的财务管理模式的系统介绍，让更多的企业集团了解这种管理方式，将之服务于企业集团的发展。本文还以附录的方式对资金结算业务的会计处理进行了说明，并通过会计分录的方式说明资金在企业、资金结算中心、外部银行或企业间的流动；在附录中还介绍了集团公司在资金管理方面的一些规章制度。更多还原

【Abstract】 The popular disjunctive account system cannot satisfy the need of corporation group management under the circumstance that corporation group grew faster in diversification and multi-region as result of fierce competition. In order to solve the aforesaid confliction, financial centralized management as innovated management tool has been invented under the background of modern network technology. The cash management (CM) as the core of financial centralized management has been separated from finance management in the condition of the specialty of cash, supported by silver technique and new financial tools. Meanwhile, the more professional CM - cash centralized management (CCM) has appeared and show more networked and integrated.The mode of CCM as a matured technical and manageable tool has been widely adopted by international corporation group. Along with the communication between international companies becomes more and more, especially pushed by new financial products of commercial banks, a lot of Chinese corporation groups have put the CCM into practice and formed characteristic operational mode. But the monograph of CCM about theories and method system is fewer, especially complete execution plan of CCM is seldom seen.The thesis is completed on the basis of investigation of a great deal of successful corporation group in CCM and attendance of quantities of seminar. The experience of XX corporation group in CCM practice was also used for reference. The thesis begins with concept of CCM and shows the problem of our country’ s corporation group. Secondly, the thesis introduces the character and appliance of five mode of CCM. Thirdly, the thesis takes the mode of cash settlement center as the emphasis and introduces the step, principle and procedure for forming the center. At last, the thesis takes the example of XX corporation group in CCM practice and uses the flow chart in software to show the whole procedure of CCM. The thesis can provide the guidance to the corporation group who prepare to implement CCM and help them do the right thing. In the appendix of the thesis, account settlement of CCM and entry method in the journal of cash fluxion among corporation, cash settlement center, bank and etc. are explained in details, and the regulations of cash management in corporation group are also listed.更多还原