神华宁煤集团资金集中管理研究
发布时间：2018-12-29 20:01
【摘要】：我国企业集团从萌芽到现在的不断发展壮大,已经有20多个年头。近年来发展更是异常迅猛,但与此同时其在资金管理上也存在不少问题。企业集团都期望通过对集团整体资金的有效管理和控制,以达到优化资金收支结构、防范经营风险、增强盈利能力的目的,本文主要提出企业集团财务集权集中管理的思路,使企业集团内部信息共享,从而提高集团整体利益以及管理水平和竞争能力,以确保集团整体战略目标的实现。 神华宁煤集团公司自成立以来,确立了资金集中管理的资金运行体制,施行了货币资金收支“两条线”管理和资金预算管理的制度。但是,内部银行存借款的大额占用,透支额度的增加,已成为集团公司资金管理的一大顽症,亟待解决。文章分析了我国集团公司企业集团资金集中管理的主要模式与实施中面临的困境,主要提出企业集团财务集中管理的思路,指出集权式财务管理具有的优势,综合运用企业管理理论、尤其是财务管理中的资金管理理论、预算管理理论等对宁煤集团资金管理的基本情况,在此基础上通过归纳法与演绎法,采用定性与定量研究相结合的方式进行研究；比较国内外集团公司资金管理模式并进行评价,结合集团的实际情况,构建宁煤集团资金集中管理的目标、构架,进一步提出宁煤集团实施资金集中管理的改进措施。增强集团对下属单位的财务监控力度,促进货币资金良性循环,最大限度地提高资本运营效能。
[Abstract]:China's enterprise groups from the bud to the current continuous development and growth, has been more than 20 years. In recent years, the development is extremely rapid, but at the same time, there are many problems in capital management. Enterprise groups expect to optimize the structure of income and expenditure of funds, guard against operating risks and enhance profitability through the effective management and control of the group's overall funds. This paper mainly puts forward the idea of centralized management of financial power of enterprise groups. In order to ensure the realization of the group's overall strategic goal, the information sharing within the enterprise group can improve the group's overall interests, management level and competitive ability. Since the establishment of Shenhua Ning Coal Group Company, it has established the fund operation system of centralized capital management, and implemented the system of "two lines" management and capital budget management of monetary fund income and expenditure. However, the large occupation of internal bank deposits and loans and the increase of overdraft amount have become a serious problem in the capital management of the group company and need to be solved urgently. This paper analyzes the main mode and difficulties in the implementation of centralized capital management of enterprise groups in China, puts forward the ideas of centralized financial management of enterprise groups, and points out the advantages of centralized financial management. Comprehensive application of enterprise management theory, especially financial management theory, budget management theory to the basic situation of capital management of Ningmei Group, on this basis, through induction and deduction, Using the combination of qualitative and quantitative research; This paper compares and evaluates the capital management mode of domestic and foreign group companies, and combines with the actual situation of the group, constructs the goal and framework of capital centralized management of Ning Coal Group, and further puts forward the improvement measures for the implementation of centralized capital management in Ning Coal Group. Strengthen the group's financial supervision over subordinate units, promote the virtuous circle of monetary funds, and improve the efficiency of capital operation to the maximum extent.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F426.21
本文编号：2395320
[Abstract]:China's enterprise groups from the bud to the current continuous development and growth, has been more than 20 years. In recent years, the development is extremely rapid, but at the same time, there are many problems in capital management. Enterprise groups expect to optimize the structure of income and expenditure of funds, guard against operating risks and enhance profitability through the effective management and control of the group's overall funds. This paper mainly puts forward the idea of centralized management of financial power of enterprise groups. In order to ensure the realization of the group's overall strategic goal, the information sharing within the enterprise group can improve the group's overall interests, management level and competitive ability. Since the establishment of Shenhua Ning Coal Group Company, it has established the fund operation system of centralized capital management, and implemented the system of "two lines" management and capital budget management of monetary fund income and expenditure. However, the large occupation of internal bank deposits and loans and the increase of overdraft amount have become a serious problem in the capital management of the group company and need to be solved urgently. This paper analyzes the main mode and difficulties in the implementation of centralized capital management of enterprise groups in China, puts forward the ideas of centralized financial management of enterprise groups, and points out the advantages of centralized financial management. Comprehensive application of enterprise management theory, especially financial management theory, budget management theory to the basic situation of capital management of Ningmei Group, on this basis, through induction and deduction, Using the combination of qualitative and quantitative research; This paper compares and evaluates the capital management mode of domestic and foreign group companies, and combines with the actual situation of the group, constructs the goal and framework of capital centralized management of Ning Coal Group, and further puts forward the improvement measures for the implementation of centralized capital management in Ning Coal Group. Strengthen the group's financial supervision over subordinate units, promote the virtuous circle of monetary funds, and improve the efficiency of capital operation to the maximum extent.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F426.21
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