L集团资金集中管理研究

发布时间：2018-05-11 18:31

本文选题：企业集团 + 资金集中管理　；参考：《天津商业大学》2017年硕士论文

【摘要】：企业集团一般以追求最大利润作为管理目标,把财务管理作为管理中心,而集团的财务管理又把资金管理作为核心。对于大型企业集团而言,资金就像是“血液”在企业各组织间流动,如何发挥资金的规模优势,加大资源的整合利用,已经成为现代企业增强市场竞争力的一种必然趋势。纵观国内外成功企业集团的发展历程,资金管理向着更加集中的方向发展是已经成为企业财务管理的重要手段。通过进行资金集中管理,可以提高企业资金的运用效率,对于企业进行预算、资金的划拨、产品的销售与采购、现金结算等都有一定的规范作用,还可以减少各子公司的资金浪费,使企业集团实现整体的发展战略规划拥有充足的资金保障。因此,研究企业集团的资金管理、提高资金管理水平是企业集团广泛存在更急需解决的问题。本文以L集团为研究对象,先阐述了资金集中管理的相关理论和研究现状,总结了企业集团资金集中管理的手段;然后介绍了L集团实行资金集中管理的模式选择以及运行现状;接着对L集团实行资金集中管理所产生的经济效益和非经济效益价值进行了分析,得出实行资金集中管理有助于提高L集团信用评级、制定战略决策、降低资本成本、减少闲置资金、加速资金周转以及实现企业价值;最后剖析L集团资金集中管理还存在着相关制度不完善、资金风险防范能力较低、资金预算管理体系不健全、信息化水平较低以及财务人员专业技能较差的问题,并尝试着提出解决这些问题的建议。希望本文的研究不仅能够促进L集团的战略发展,还能对同行业的其他企业集团资金集中管理起到借鉴意义。
[Abstract]:The enterprise group generally takes the maximum profit as the management goal, takes the financial management as the management center, and the financial management of the group takes the capital management as the core. For the large enterprise group, the fund is like the flow of "blood" among the enterprises, how to play the advantage of the scale of the capital and increase the integration and utilization of the resources. It has become an inevitable trend for modern enterprises to enhance their market competitiveness. In the course of the development of successful enterprise groups at home and abroad, the development of capital management has become an important means of enterprise financial management. Through the centralized management of funds, the efficiency of enterprise funds can be improved and the enterprise is pretreated. The allocation of funds, the sale and purchase of the products, the cash settlement and so on have a certain normative function. It can also reduce the capital waste of the subsidiaries and make the enterprise group realize the overall development strategy plan with sufficient funds. Therefore, the research of enterprise group's fund management and the improvement of the level of capital management are the widespread existence of the enterprise group. This paper, taking L group as the research object, first expounds the related theories and research status of centralized capital management, summarizes the means of centralized management of enterprise group funds, and then introduces the mode selection and operation status of the centralized management of funds by L group, and then the implementation of the centralized management of funds for L group. The value of economic and non economic benefits is analyzed. It is concluded that centralized management of funds will help to improve the credit rating of L group, make strategic decisions, reduce capital cost, reduce idle funds, accelerate capital turnover and realize enterprise value. Finally, there are still relevant systems and funds wind in the analysis of the centralized management of L group. The risk prevention ability is low, the fund budget management system is not sound, the information level is low and the financial personnel's professional skill is poor, and it tries to put forward some suggestions to solve these problems. I hope this study not only can promote the strategic development of L group, but also can borrow the fund management of other enterprise groups. Make sense.

【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

【参考文献】