益海嘉里集团资金管理模式优化研究
发布时间：2018-10-22 19:52
【摘要】：在经济全球化背景下，随着中国经济的高速增长，油脂行业在快速发展的同时也面临着对外依存度太高、行业产能过剩等现实问题，导致行业利润率偏低。整个行业的发展，必然要求精细化管理，向管理要效益。益海嘉里集团作为国内领先的粮油企业集团，率先开展了精细化管理工作，资金精细化管理则是其中重要的一环。 本文以益海嘉里集团资金管理模式优化为研究对象，首先从理论梳理入手，分析企业集团资金管理相关的委托代理理论、财务分层理论、交易成本理论、信息不对称理论和内部资本市场理论，并对企业集团资金管理模式进行概述。然后通过分析益海嘉里集团资金管理的宏观及微观环境，找出其当前资金管理业务中存在的问题。针对问题，理论联系实际，结合资金管理模式理论，进行模式选择影响因素分析，提出益海嘉里集团资金管理模式的优化方案；重点以集权为主、分权为辅的企业集团现金池资金集中管理模式为核心，，从如何建设与管理好集中型现金池平台、财务共享服务中心、资金信息系统三项基础工作，如何做好现金池资金集中管理模式下的资金管理业务工作，如何发挥现金池资金集中管理模式的优势，进一步提高理财收益等方面着手，论述益海嘉里集团现金池资金集中管理模式的优化。接着，就上述方案实施过程的控制进行讨论，从具体的优化方案实践工作中，总结实施的过程控制中的具体绩效指标，并从益海嘉里集团现金池资金管理模式优化方案的实际实施绩效指标结果，说明其资金管理模式优化方案的显著效果。 本文通过案例分析，得出企业集团资金管理模式应持续优化，不断改善，提高适用性，才能取得良好的管理收益的结论。
[Abstract]:Under the background of economic globalization, with the rapid growth of China's economy, the oil and fat industry is faced with such practical problems as the high degree of dependence on foreign countries and overcapacity, which leads to the low profit margin of the industry. The development of the whole industry, must require fine management, to management to benefit. As the leading grain and oil enterprise group in China, Yihai-Kerry Group has taken the lead in fine management, and fine capital management is an important part of it. This paper takes the optimization of fund management mode of Yihai-Kerry Group as the research object. First of all, it analyzes the principal-agent theory, financial stratification theory and transaction cost theory of enterprise group fund management. Information asymmetry theory and internal capital market theory, and the enterprise group capital management model is summarized. Then, by analyzing the macro and micro environment of fund management in Yihai Kerry Group, we find out the problems existing in its current fund management business. Aiming at the problem, combining theory with practice, combining with the theory of fund management mode, this paper analyzes the influencing factors of mode selection, and puts forward the optimized scheme of fund management mode of Yihai Kerry Group, which focuses on centralization. The centralized fund management model of enterprise group cash pool supplemented by decentralization is the core, which includes how to build and manage the centralized cash pool platform, the financial sharing service center and the fund information system. How to do well the business of fund management under the mode of centralized management of cash pool funds, how to give full play to the advantages of the mode of centralized management of cash pool funds, and how to further improve the income of financial management, etc. This paper discusses the optimization of the centralized management mode of the cash pool of Yihai Kerry Group. Then, the paper discusses the control of the implementation process of the above program, and summarizes the specific performance indicators in the process control of the implementation from the practical work of the specific optimization scheme. And from the actual implementation of the performance indicators of the optimization scheme of cash pool fund management model of Yihai-Kerry Group, the remarkable effect of the optimization scheme of the cash pool management mode of Yihai-Kerry Group is illustrated. Based on the case study, this paper draws the conclusion that the capital management mode of enterprise group should be continuously optimized, improved, and applied in order to obtain good management income.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F426.82
本文编号：2288147
[Abstract]:Under the background of economic globalization, with the rapid growth of China's economy, the oil and fat industry is faced with such practical problems as the high degree of dependence on foreign countries and overcapacity, which leads to the low profit margin of the industry. The development of the whole industry, must require fine management, to management to benefit. As the leading grain and oil enterprise group in China, Yihai-Kerry Group has taken the lead in fine management, and fine capital management is an important part of it. This paper takes the optimization of fund management mode of Yihai-Kerry Group as the research object. First of all, it analyzes the principal-agent theory, financial stratification theory and transaction cost theory of enterprise group fund management. Information asymmetry theory and internal capital market theory, and the enterprise group capital management model is summarized. Then, by analyzing the macro and micro environment of fund management in Yihai Kerry Group, we find out the problems existing in its current fund management business. Aiming at the problem, combining theory with practice, combining with the theory of fund management mode, this paper analyzes the influencing factors of mode selection, and puts forward the optimized scheme of fund management mode of Yihai Kerry Group, which focuses on centralization. The centralized fund management model of enterprise group cash pool supplemented by decentralization is the core, which includes how to build and manage the centralized cash pool platform, the financial sharing service center and the fund information system. How to do well the business of fund management under the mode of centralized management of cash pool funds, how to give full play to the advantages of the mode of centralized management of cash pool funds, and how to further improve the income of financial management, etc. This paper discusses the optimization of the centralized management mode of the cash pool of Yihai Kerry Group. Then, the paper discusses the control of the implementation process of the above program, and summarizes the specific performance indicators in the process control of the implementation from the practical work of the specific optimization scheme. And from the actual implementation of the performance indicators of the optimization scheme of cash pool fund management model of Yihai-Kerry Group, the remarkable effect of the optimization scheme of the cash pool management mode of Yihai-Kerry Group is illustrated. Based on the case study, this paper draws the conclusion that the capital management mode of enterprise group should be continuously optimized, improved, and applied in order to obtain good management income.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F426.82
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