瑞贝卡集团资金集中管理模式运行分析
发布时间：2019-05-17 15:42
【摘要】：企业资金管理是企业财务管理的核心,大量国内外实践案例证明,资金集中管理是一种有效的资金管理方式。随着我国国际化进程的发展,越来越多企业走出国门,成为跨国企业,跨境资金集中管理成为新的关注点。2015年《跨国公司外汇资金集中运营规定》出台,意味着国家外汇管理局正式批准设立跨境外汇资金池,为企业解决跨境资金集中管理提供了新的思路。瑞贝卡集团是我国较早实施资金集中管理管理的跨国企业之一,面对动荡的外部环境,企业规模不断扩大,对企业资金管理提出了更高的要求。因此客观的对瑞贝卡集团的资金集中管理效果做出评价,帮助企业提高资金管理能力,探索更适合企业发展现状的资金集中管理方式是瑞贝卡集团目前的关键任务。本文通过对瑞贝卡集团深入的调研,采用文献研究、案例分析、实地调研相结合的方法。在对资金集中管理文献和理论研究的基础上,详细介绍瑞贝卡集团资金集中管理的发展现状及其资金结算中心+资金池的混合资金集中管理模式,分析其资金集中管理的效果,认为资金集中管理有助于盘活企业内部资金、整合企业内部资金,缓解“三高”现象,降低财务费用,缓解企业融资约束。同时从资金的控制情况、资金管理效果、信息系统运用以及风险管理等方面对瑞贝卡集团资金管理效果做出评价,认为现有模式基本实现资金集中管理目标。并针对瑞贝卡集团在资金集中管理中出现的问题,提出增强企业结算中心综合管理水平,升级信息管理系,统建立信息服务中心,尤其是针对其跨国企业的性质,提出构建全球化资金管理平台,将原有资金集中管理模式改进为资金结算中心+外汇资金池模式,进一步加强企业资金管理能力,提高资金的利用效率。
[Abstract]:Enterprise capital management is the core of enterprise financial management. A large number of domestic and foreign practice cases prove that centralized fund management is an effective way of fund management. With the development of internationalization in China, more and more enterprises have gone abroad and become multinational enterprises, and the centralized management of cross-border funds has become a new focus. The regulations on centralized Operation of Foreign Exchange funds of multinational corporations were issued in 2015. It means that the State Administration of Foreign Exchange has formally approved the establishment of cross-border foreign exchange fund pools, which provides a new way for enterprises to solve the problem of centralized management of cross-border funds. Rebecca Group is one of the earliest multinational enterprises to implement centralized capital management in our country. In the face of turbulent external environment, the scale of enterprises continues to expand, which puts forward higher requirements for enterprise capital management. Therefore, it is the key task of Rebecca Group to objectively evaluate the effect of centralized capital management, help enterprises to improve the ability of capital management, and explore a more suitable way of centralized management of funds for the current situation of enterprise development. Through the in-depth investigation of Rebecca Group, this paper adopts the method of literature research, case analysis and field investigation. On the basis of the literature and theoretical research on the centralized management of funds, this paper introduces in detail the present situation of the centralized management of funds in Rebecca Group and the mode of centralized management of mixed funds in the fund pool of the fund settlement center, and analyzes the effect of the centralized management of funds. It is considered that the centralized management of funds is helpful to invigorate the internal funds of enterprises, integrate the internal funds of enterprises, alleviate the phenomenon of "three high", reduce the financial expenses and alleviate the financing constraints of enterprises. At the same time, the effect of capital management in Rebecca Group is evaluated from the aspects of fund control, fund management effect, information system application and risk management, and it is considered that the existing model basically realizes the goal of centralized fund management. In view of the problems of Rebecca Group in the centralized management of funds, this paper puts forward to strengthen the comprehensive management level of enterprise settlement center, upgrade the information management department, and establish the information service center, especially for the nature of its multinational enterprises. This paper puts forward the construction of a global fund management platform, improves the original centralized fund management mode into the foreign exchange fund pool mode of the fund settlement center, further strengthens the fund management ability of enterprises, and improves the utilization efficiency of funds.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7
[Abstract]:Enterprise capital management is the core of enterprise financial management. A large number of domestic and foreign practice cases prove that centralized fund management is an effective way of fund management. With the development of internationalization in China, more and more enterprises have gone abroad and become multinational enterprises, and the centralized management of cross-border funds has become a new focus. The regulations on centralized Operation of Foreign Exchange funds of multinational corporations were issued in 2015. It means that the State Administration of Foreign Exchange has formally approved the establishment of cross-border foreign exchange fund pools, which provides a new way for enterprises to solve the problem of centralized management of cross-border funds. Rebecca Group is one of the earliest multinational enterprises to implement centralized capital management in our country. In the face of turbulent external environment, the scale of enterprises continues to expand, which puts forward higher requirements for enterprise capital management. Therefore, it is the key task of Rebecca Group to objectively evaluate the effect of centralized capital management, help enterprises to improve the ability of capital management, and explore a more suitable way of centralized management of funds for the current situation of enterprise development. Through the in-depth investigation of Rebecca Group, this paper adopts the method of literature research, case analysis and field investigation. On the basis of the literature and theoretical research on the centralized management of funds, this paper introduces in detail the present situation of the centralized management of funds in Rebecca Group and the mode of centralized management of mixed funds in the fund pool of the fund settlement center, and analyzes the effect of the centralized management of funds. It is considered that the centralized management of funds is helpful to invigorate the internal funds of enterprises, integrate the internal funds of enterprises, alleviate the phenomenon of "three high", reduce the financial expenses and alleviate the financing constraints of enterprises. At the same time, the effect of capital management in Rebecca Group is evaluated from the aspects of fund control, fund management effect, information system application and risk management, and it is considered that the existing model basically realizes the goal of centralized fund management. In view of the problems of Rebecca Group in the centralized management of funds, this paper puts forward to strengthen the comprehensive management level of enterprise settlement center, upgrade the information management department, and establish the information service center, especially for the nature of its multinational enterprises. This paper puts forward the construction of a global fund management platform, improves the original centralized fund management mode into the foreign exchange fund pool mode of the fund settlement center, further strengthens the fund management ability of enterprises, and improves the utilization efficiency of funds.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7
【参考文献】
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