宝鸡钢管公司资金集中管理研究

发布时间：2018-05-01 07:26

本文选题：资金集中管理 + 收支两条线　；参考：《西安石油大学》2017年硕士论文

【摘要】：随着市场经济的不断深入和经济全球化的快速发展,企业间竞争日益激烈。为应对竞争,企业通过兼并、重组等方式扩大规模,组建企业集团。但随着企业集团规模的扩大,企业管理层级也相应增加,使得链条加长,管理更加复杂,其资源配置效率也相对低下。资金作为企业从事生产经营的必备资源,其管理水平的高低直接影响企业的竞争能力,关系企业的生产与发展。对资金进行集中管理,可以减少沉淀资金、优化资源配置、降低资金成本、防范经营风险、增强企业盈利能力,提升管理水平。目前,越来越多的企业集团认识到资金集中管理的重要性,开始加强资金的集中管理。本文采用理论归纳和案例分析相结合的研究方法,分析了国内外资金管理现状,归纳总结了企业集团集中管理的相关理论。以宝鸡钢管公司作为案例,宝鸡钢管公司资金管理由分散化,到收支两条线管理,再到目前的大司库系统管理,资金实现了高度集中。本文对宝鸡钢管公司资金集中管理现状进行了详细分析,针对其存在的如沉淀资金,系统应急机制不完善和授信业务审批环节冗长等问题,提出资金集中管理改进建议,对其他企业集团实行集中管理有一定借鉴意义。
[Abstract]:With the deepening of market economy and the rapid development of economic globalization, competition between enterprises is becoming increasingly fierce. To cope with competition, enterprises through mergers, reorganization and other ways to expand the scale, set up enterprise groups. However, with the expansion of enterprise group scale, the enterprise management level also increases correspondingly, which makes the chain longer, the management more complex, and its resource allocation efficiency is relatively low. As a necessary resource for enterprises to engage in production and management, the level of capital management directly affects the competitiveness of enterprises, and relates to the production and development of enterprises. Centralized management of funds can reduce the accumulation of funds, optimize the allocation of resources, reduce the cost of funds, guard against operating risks, enhance the profitability of enterprises, and improve the management level. At present, more and more enterprise groups realize the importance of centralized management of funds and begin to strengthen the centralized management of funds. This paper analyzes the present situation of capital management at home and abroad and summarizes the relevant theories of centralized management of enterprise groups by combining theoretical induction and case analysis. Taking Baoji Steel Pipe Company as an example, the capital management of Baoji Steel Tube Company has been highly centralized from decentralization to two lines of revenue and expenditure management, and then to the management of the current big treasurer system. This paper makes a detailed analysis of the present situation of the centralized management of funds in Baoji Steel Tube Company, and puts forward some suggestions for improving the centralized management of funds in view of the existing problems such as the accumulation of funds, the imperfection of the system emergency mechanism and the lengthy examination and approval process of the credit business. For other enterprise groups to implement centralized management has certain reference significance.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.31

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