C集团企业多资金集中管理平台协同发展研究

发布时间：2018-09-06 14:18

【摘要】：伴随着国家改革开放政策的不断深入和社会主义市场经济的不断发展,作为市场主体之一的企业组织也不断发展演变,企业类型从单一型组织发展到以成员多、规模大、跨区域为特征的产业集团型或跨国公司型组织,资金管理也从最基本的、附属的资金收付管理发展到运用不同的资金管理工具、管理方法阶段,如统收统支模式、备用金模式、资金池(国内人民币、跨国公司双向人民币、跨国公司双向外币)模式、财务公司模式;在资金运用上也从最初的内部以降低资金占用发展到有效利用外部平台提高资金收益,即从单一的减少外部银行头寸、银行理财发展到了利用产业+金融模式,出现了在海外利用跨境供应链搭建贸易金融平台、国内围绕产业链建立融资租赁、商业保理、消费金融等贸易金融平台,达到既为产业发展提供支撑也为提高闲置资金收益目的。在此背景下单一资金管理模式不能满足集团型、跨国型公司资金管理需求,其组织内部往往会交叉或并列存在多种资金管理模式或平台。如何有效管理这些资金管理平台,就成为当下集团型、跨国型公司在资金管理上面临的新课题。本论文通过本人任职的C集团为例,对其资金管理平台和资金管理模式发展历程进行了多维度分析和探讨,分析了C集团在多资金管理平台上存在的问题,并借鉴其它集团企业在资金集中管控方式相关问题研究,提出了C集团在多资金管理平台协同发展的改进策略和优化建议,同时也为其它集团型企业在多资金管理平台方面如何更好的协同发展提供一种研究思路和方式。
[Abstract]:With the deepening of the national reform and opening up policy and the continuous development of the socialist market economy, the enterprise organizations, as one of the main body of the market, have also developed and evolved. The types of enterprises have developed from a single type of organization to a large number of members and a large scale. Cross-regional industrial group or multinational corporation type organizations, capital management has also developed from the most basic, subsidiary fund cash management to the use of different funds management tools, management methods, such as the United income and expenditure model, the imprest fund model, Capital pool (domestic RMB, transnational corporation two-way foreign currency) model, financial company model; in the use of funds from the initial internal to reduce the use of funds to effectively use the external platform to increase the return of funds, That is, from a single reduction of external bank positions, the development of banking finance to the use of industrial finance model, the emergence of overseas cross-border supply chain to build a trade and finance platform, domestic around the industrial chain to establish financial leasing, commercial factoring, Consumer finance and other trade finance platforms, both to provide support for industrial development and to improve the return of idle funds. In this context, the single fund management model can not meet the needs of group, multinational companies, their internal organizations often cross or juxtaposed a variety of funds management models or platforms. How to effectively manage these capital management platforms has become a new issue for group and multinational companies. Through the example of C Group, this paper analyzes and discusses the development course of its capital management platform and fund management mode, and analyzes the problems of C Group in the multi-fund management platform. Based on the research of other group enterprises' centralized capital management mode, the paper puts forward the improvement strategies and optimization suggestions of C Group in the multi-fund management platform. At the same time, it also provides a kind of research thought and way for other group enterprises how to better coordinate the development of multi-fund management platform.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275.1

【共引文献】