江苏省苏豪控股集团资金集中管理模式构建研究

发布时间：2018-02-09 19:27

本文关键词： 企业集团资金集中管理模式构建结算中心　出处：《南京农业大学》2013年硕士论文　论文类型：学位论文

【摘要】：上世纪80年代以后,随着改革开放的大潮,在“大公司、大集团”发展战略的推动下,为了提高企业综合实力和品牌效益,加强企业抗风险能力和国际竞争力,一批具有国际影响力的大型集团也陆续产生。我国的大型企业集团如雨后春笋般相继破土而出,而且大多数集团为国有控股集团,经济实力相对较强,一系列管理方面的问题对企业发展形成新的挑战,如：子公司众多,管理结构复杂,部门设置繁冗拖沓,资金管控困难等。如何更科学、更完善的管理企业成为当务之急。本文运用系统分析法和案例分析法,简单阐述企业集团、资金集中管理的概念和特征,通过对目前国内正在运用的6种企业集团资金集中管理模式(统收统支模式、拨付备用金模式、结算中心模式、内部银行模式、财务公司模式、现金池模式)的优势、劣势及实用性进行对比分析,以江苏省苏豪控股集团为例,着重讨论适合苏豪集团发展的资金集中管理的模式,建议选择结算中心模式并提出结算中心模式的具体构建方法和配套措施,从而加强对苏豪控股集团的资金集中管理,统一融资、投资,提升集团整体信用等级,降低筹资成本,对下属成员单位资金实行适时监控,降低财务风险。
[Abstract]:After -20s, with the great tide of reform and opening up, under the impetus of the development strategy of "big company, big group", in order to improve the comprehensive strength and brand benefit of enterprises, strengthen the ability of resisting risks and international competitiveness of enterprises, A number of large groups with international influence have emerged one after another. Large enterprise groups in China have sprung up one after another, and most of them are state-owned holding groups, with relatively strong economic strength. A series of management problems have posed new challenges to the development of enterprises, such as: numerous subsidiary companies, complex management structure, cumbersome department setup, difficult capital control and so on. In this paper, the concept and characteristics of enterprise group and capital centralized management are briefly expounded by system analysis and case analysis. The advantages, disadvantages and practicability of the cash pool model, the settlement center model, the internal banking model, the finance company model and the cash pool model) are compared and analyzed. Take Jiangsu Suhao holding Group as an example. The paper emphatically discusses the mode of centralized fund management suitable for the development of Suhao Group, and suggests to select the settlement Center Model and put forward the concrete construction methods and supporting measures of the settlement Center Model, so as to strengthen the centralized fund management of Suhao holding Group. Unifying financing, investing, improving the whole credit grade of the group, reducing the cost of raising funds, monitoring the funds of subordinate member units in time, and reducing the financial risk.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F426.81

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