DT发电有限公司资金管理优化研究
发布时间：2018-09-11 09:06
【摘要】：资金作为渗透到企业经营管理所有环节的一个关键因素,承载着助推整个公司运行流转的关键任务。资金管理现在已经成为现代企业一项重要的管理内容,尤其是在“现金为王”的时代,已经受到了越来越多的企业重视。不同类型企业需要不同的资金管理手段,相同企业的不同发展阶段也需要不同的资金管理手段,随着企业规模向集团化发展,分子公司越来越多,管理链条变长之后,集团总部对于分支结构资金运转的管理控制力逐渐削弱,无法做到事前与事中监督。本文通过对DT公司资金管理的现状及对DT公司的现状进行分析和研究,总结出该公司在资金管理中所面临的问题,其中包括:DT公司资金沉淀产生的成本支出、DT公司资金支付流程产生的风险、DT公司面临紧缩的货币政策产生的筹资风险、DT公司资金管理与经营目标不能有效衔接、DT公司的资金需求信息明显滞后、DT公司纳税筹划不到位产生大量的资金流出。通过对上述问题存在的原因分析和总结本文对以上问题提出了解决的应对措施:健全内部资金管理制度完善内部资金管理、建立大数据资金集中管理系统、提高筹资管理水平、提高项目决策质量控制基建项目资金使用、进行纳税筹划平衡纳税现金流与经营现金流。并在最后对实施资金管理解决问题的方案进行了必要的保障手段包括:内控文化和制度建设、加强全员的培训、资金管理系统的及时维护、加强内部审计与监督。通过资金管理优化方案的实施将有助于DT公司有效的控制资金风险,提高资金管理水平。
[Abstract]:As a key factor which penetrates into all aspects of enterprise management, capital carries the key task of helping the whole company to run and circulate. Capital management has become an important part of modern enterprise management, especially in the era of "cash as king", which has been paid more and more attention by more and more enterprises. Different types of enterprises need different means of capital management, and different stages of development of the same enterprises also need different means of capital management. As the scale of enterprises develops to collectivization, more and more subsidiary companies become more and more, and the chain of management becomes longer. The management and control of the capital operation of the branch structure is gradually weakened, and can not be supervised in advance or in the matter. Based on the analysis and study of the current situation of DT and DT, this paper summarizes the problems faced by the company in the capital management. This includes the cost incurred by the capital precipitation of the: DT Company and the risk arising from the capital payment process of the DT Company; the financing risk caused by the tight monetary policy of DT Company; the lack of effective linkage between the capital management and the operating objectives of the DT Company; and the lack of effective linkage between the capital management and the operating objectives of DT Company. The company's capital demand information obviously lags behind DT company tax planning not in place to produce a large amount of capital outflow. By analyzing and summarizing the causes of the above problems, this paper puts forward some countermeasures to solve the above problems: perfecting the internal fund management system, establishing big data's centralized fund management system, and improving the level of financing management. Improve project decision quality control capital use of capital construction projects, balance tax cash flow and operating cash flow. In the end, the author carries on the necessary guarantee means to implement the fund management solution plan including: the internal control culture and the system construction, strengthens the entire staff's training, the fund management system timely maintenance, strengthens the internal audit and the supervision. The implementation of fund management optimization scheme will help DT to effectively control the capital risk and improve the level of fund management.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61
本文编号：2236249
[Abstract]:As a key factor which penetrates into all aspects of enterprise management, capital carries the key task of helping the whole company to run and circulate. Capital management has become an important part of modern enterprise management, especially in the era of "cash as king", which has been paid more and more attention by more and more enterprises. Different types of enterprises need different means of capital management, and different stages of development of the same enterprises also need different means of capital management. As the scale of enterprises develops to collectivization, more and more subsidiary companies become more and more, and the chain of management becomes longer. The management and control of the capital operation of the branch structure is gradually weakened, and can not be supervised in advance or in the matter. Based on the analysis and study of the current situation of DT and DT, this paper summarizes the problems faced by the company in the capital management. This includes the cost incurred by the capital precipitation of the: DT Company and the risk arising from the capital payment process of the DT Company; the financing risk caused by the tight monetary policy of DT Company; the lack of effective linkage between the capital management and the operating objectives of the DT Company; and the lack of effective linkage between the capital management and the operating objectives of DT Company. The company's capital demand information obviously lags behind DT company tax planning not in place to produce a large amount of capital outflow. By analyzing and summarizing the causes of the above problems, this paper puts forward some countermeasures to solve the above problems: perfecting the internal fund management system, establishing big data's centralized fund management system, and improving the level of financing management. Improve project decision quality control capital use of capital construction projects, balance tax cash flow and operating cash flow. In the end, the author carries on the necessary guarantee means to implement the fund management solution plan including: the internal control culture and the system construction, strengthens the entire staff's training, the fund management system timely maintenance, strengthens the internal audit and the supervision. The implementation of fund management optimization scheme will help DT to effectively control the capital risk and improve the level of fund management.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61
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