M（集团）公司基于“现金池”模式的货币资金集中管理体系设计

发布时间：2018-04-20 15:46

本文选题：货币资金 + 资金集中管理与控制　；参考：《河北大学》2017年硕士论文

【摘要】：稳定的流动性与可持续的现金流是企业生存与发展的核心要素。采取科学方法筹集、使用、调配货币资金是每个企业资金管理的追求。拓宽货币资金来源渠道、提高货币资金使用效率、合理科学地配置企业货币资金资源,无疑能够为企业增强流动性、保障现金持续流动做出贡献。随着企业的发展扩张,拥有众多子公司的集团公司越来越多,集团内各公司业务发展不平衡、货币资金充足与闲散程度不一,资金分散、资金管理体制松懈、使用效率低下的现象较为严重,加强企业货币资金配置与协调管控,提高货币资金管理能力势在必行。货币资金集中管理、统一调配、统一调剂余缺,能够迅速缓解企业资金周转的困难,在提高资金利用效率、降低集团融资费用、整合内部资源、控制公司财务风险的同时,对集团公司的长远发展也有着重要的意义。本文以M(集团)公司货币资金管理为研究重点,对M(集团)公司的货币资金管理现状进行了梳理和总结,认为:M(集团)公司现行货币资金管理采取分散管理模式虽然有提高决策效率、支配灵活等优点,但存在内部各公司货币资金穷富不均,大量闲置与严重短缺现象共生。资金缺乏统一调配机制,导致资金浪费与高融资成本现象并存、资金利用效率低、现金流不畅等严重问题。对此,借鉴现有成功企业的做法,提出M(集团)公司应该采用货币资金集中管理控制模式来管理货币资金。在分析对比了各种货币资金集中管理模式特点的基础上,本文研究设计了M(集团)公司“现金池”模式下的货币资金集中管控体系,并系统地从银行账户管理、资金上划下拨、公司内部投融资管理、预算管理等方面为M(集团)公司规划了“现金池”模式下的货币资金管理。以期能够指导M(集团)公司完善货币资金管理体系,提高资金使用效率。
[Abstract]:Stable liquidity and sustainable cash flow are the core elements of enterprise survival and development. Adopting scientific methods to raise, use and allocate money funds is the pursuit of each enterprise's fund management. To broaden the sources of money funds, to improve the efficiency of the use of money funds, and to rationally and scientifically allocate the financial resources of enterprises can undoubtedly contribute to the enhancement of liquidity and the protection of continued cash flows. With the development and expansion of enterprises, there are more and more group companies with many subsidiaries. The business development of various companies within the group is uneven, the degree of money adequacy and idleness varies, the funds are dispersed, and the fund management system is lax. The phenomenon of inefficient use is more serious, so it is imperative to strengthen the allocation and coordination of monetary funds in enterprises and to improve the management ability of money funds. Centralized management of money funds, unified allocation, unified adjustment of remaining and deficient funds can quickly alleviate the difficulties of capital turnover in enterprises, while improving the efficiency of capital utilization, reducing group financing costs, integrating internal resources, and controlling the financial risks of companies, Also has the important significance to the group company's long-term development. This paper focuses on the money fund management of M (Group) Company, and summarizes the current situation of the money fund management of MGroup Company. It is considered that although the decentralized management mode of the current currency fund management in the W M (Group) Company has the advantages of improving the efficiency of decision making and controlling flexibly, there exists a large amount of idle money and a serious shortage of money funds in the internal companies, which are poor and rich, and exist in symbiosis with the serious shortage. The lack of unified allocation mechanism leads to serious problems, such as the coexistence of capital waste and high financing cost, the low efficiency of capital utilization, the poor cash flow, and so on. In view of this, this paper draws lessons from the existing successful enterprises, and puts forward that the M (Group) Company should adopt the mode of centralized management and control of monetary funds to manage the monetary funds. On the basis of analyzing and comparing the characteristics of various centralized management modes of monetary funds, this paper studies and designs the centralized control system of monetary funds under the "cash pool" mode of M (Group) Company, and systematically transfers funds from bank account management. Internal investment and financing management, budget management and other aspects for the M (Group) company to plan the "cash pool" mode of monetary fund management. In order to guide the M (Group) company to improve the money management system, improve the efficiency of the use of funds.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.88;F406.7

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