国家电网公司财务集约化模式中的资金集中管理问题研究
发布时间：2019-06-24 12:47
【摘要】：国家电网公司作为典型的国家控股中央企业,其电力业务的经营运作对国民经济产生的重大影响显而易见。国家电网公司积极响应国资委的号召,自2009年开始倡导和实施以“六统一、五集中”为核心内容的财务集约化管理模式,其中“五集中”指的是会计集中核算、资金集中管理、资本集中运作、预算集约调控和风险在线监控。财务管理是企业管理的重要内容,其直接对企业整体效益产生影响,资金管理又是财务管理中的重中之重,非常值得研究。在财务集约化管理模式下,资金集中管理作为其五大核心内容之一,其从实施至今已有三年的时间,在这三年里实施过程里,资金集中管理中的“现金池”模式是否得到充分地研究,能否抓住“现金池”模式的实施重难点,资金集中管理实施过程是否顺利,存在着哪些问题,如何应对这些问题,对国家电网公司成功实施财务集约化管理模式,实现公司最终目标具有非常重要的意义。 本文的研究目的是,在介绍国家电网公司财务集约化管理背景下资金集中管理的基础上,研究两个问题：一是对资金集中管理的核心内容——“现金池”模式进行分析,搞清楚国家电网公司“现金池”模式的选择原因、内在要求、机制保障和实施重难点；二是资金集中管理的优化问题,即搞清楚在实施的三年时间里,资金集中管理存在的主要问题是什么,以及如何应对和优化,使得资金集中管理可以更加顺利地实施。 本文共分为七章,七章的内容如下： 第一章是导论,包括了研究背景、研究目的、研究思路和研究方法四节内容； 第二章是文献综述,该部分主要针对资金集中管理的文献研究的四个专题进行综述：资金集中管理的基础理论研究、资金集中管理的实施研究、资金集中管理的模式研究以及资金集中管理模式的应用研究； 第三章是资金集中管理的理论分析,这一章有三节的内容,首先介绍了资金集中管理的基础理论,有委托代理理论、交易成本理论和内部资本市场理论三种,然后是对资金集中管理的基本问题进行分析,包括了资金集中管理的内涵、原则、条件和阶段四个基本问题,最后梳理了资金集中管理的六种模式； 第四章是国家电网公司资金集中管理内容框架介绍,同样有三节的内容,首先对国家电网公司进行了简介,包括了其组织结构,然后对国家电网公司实施的财务集约化管理模式进行了概述,概述了其思路目标、核心思想和主要内容,最后介绍了国家电网公司资金集中管理的思路与内容； 第五章是国家电网公司“现金池”模式研究,主要分为国家电网公司”现金池”模式的选择分析、国家电网公司“现金池”模式的内容要求分析、国家电网公司的制度保障分析以及国家电网公司“现金池”模式的实施重难点分析四块内容。 第六章是国家电网公司资金集中管理优化策略研究,首先简单地介绍了国家电网公司资金集中管理主要存在的问题,包括了信息平台不完善、资金预算的缺乏和资金风险控制不力这三个方面,最后根据存在问题提出相应的优化策略。 第七章是是结论,是对论文核心内容的一个总结。 本文的主要贡献：本文研究了两个方面内容,一是对资金集中管理的“现金池”模式进行了分析,提出了国家电网公司“现金池”模式选择的原因、内在的要求、保障的制度以及实施的重难点；二是对资金集中管理存在的问题进行了分析,并提出优化策略。这两个方面内容的研究可以使得资金集中管理在实施过程中抓住重点,为国家电网公司更好地实施资金集中管理提供参考。
[Abstract]:The State Grid Corporation, as a typical state-holding central enterprise, has a clear impact on the operation of its power business on the national economy. State Grid Corporation has responded positively to the call of SASAC, and began to advocate and implement the financial intensive management mode based on "VI. unified and five-set" in 2009, in which the "five-set" refers to the centralized accounting of the accounting, the centralized management of capital, the operation of capital concentration, the intensive control of the budget and the on-line monitoring of the risk. The financial management is the important content of the enterprise management, which directly affects the overall benefit of the enterprise, and the fund management is the top priority in the financial management, and it is worth studying. In the financial intensive management mode, the centralized management of funds is one of the five core contents of the fund, and it has been a three-year time from the implementation to the present. In the course of the three-year implementation, the "cash pool" mode in the centralized management of funds has been fully researched, Whether it is difficult to grasp the implementation of the "cash pool" mode, whether the implementation process of the fund centralized management is smooth, what problems exist, how to deal with these problems, the successful implementation of the financial intensive management mode of the State Grid Corporation, and the realization of the ultimate goal of the company are of great importance. The purpose of this paper is to study the two problems on the basis of introducing the centralized management of funds in the background of the financial intensive management of the State Grid: one is to divide the core content of the centralized management of capital _ "cash pool" The paper analyses the reasons, the internal requirements, the mechanism guarantee and the implementation of the "cash pool" mode of the State Grid Corporation, and the optimization of the centralized management of the funds, that is, it is clear that the main problems in the centralized management of the funds in the three years of implementation are the following: ? and how to deal with and optimize such that the centralized management of funds can be more successful The article is divided into seven chapters and seven chapters. The first chapter is the introduction, including the research background, the research purpose, the research thinking and the research party The second chapter is the summary of the literature, which is mainly focused on the four documents of the centralized management of funds. A review of the topics: the basic theory of the centralized management of funds, the implementation of the centralized management of funds, the model study of the centralized management of funds and the centralized management of the funds The third chapter is the theoretical analysis of fund management. In this chapter, there are three sections: first, the basic theory of fund management is introduced, and three are entrusted agency theory, transaction cost theory and internal capital market theory, and then the basic problem of the centralized management of capital is analyzed, including the fund set The connotation, principle, condition and stage of management are four basic problems, and the funds are finally sorted out. The six modes of centralized management; the fourth chapter is the introduction of the centralized management content framework of the State Grid Corporation, and the same is the contents of the three sections, first of which is carried out to the State Grid Corporation The introduction, including its organizational structure, then provides an overview of the financial intensive management mode implemented by the State Grid Corporation, and provides an overview of its train of thought, the core idea and the main content, and finally introduces the State Grid Company's capital. The thought and content of the centralized management of gold; the fifth chapter is the State Grid Corporation, "ash po" The research of the " mode is mainly divided into the selection analysis of the "cash pool" mode of the State Grid Corporation, the content requirement analysis of the "cash pool" mode of the State Grid Corporation, the analysis of the system guarantee of the State Grid Corporation, and the "cash pool" mode of the State Grid Corporation." The fourth chapter is the research of the key management and optimization strategy of the State Grid Corporation. The main problems in the centralized management of the funds of the State Grid Corporation are briefly introduced, including the imperfect information platform and the shortage of the capital budget. The three aspects of the poor control of the risk of spent and capital are the last A corresponding optimization strategy is proposed according to the existing problems. It is concluded that it is a summary of the core contents of the paper. The main contributions of this paper are as follows: First, the "cash pool" model of the centralized management of funds is analyzed, and the reasons for the selection of the "cash pool" mode of the State Grid Corporation are put forward. The internal requirements, the system of guarantee and the difficult point of implementation; the other is the centralized management of funds The existing problems are analyzed, and the optimization strategy is put forward. The research of the two aspects can make the centralized management of funds grasp the key points in the implementation process and be the country
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61
本文编号：2505068
[Abstract]:The State Grid Corporation, as a typical state-holding central enterprise, has a clear impact on the operation of its power business on the national economy. State Grid Corporation has responded positively to the call of SASAC, and began to advocate and implement the financial intensive management mode based on "VI. unified and five-set" in 2009, in which the "five-set" refers to the centralized accounting of the accounting, the centralized management of capital, the operation of capital concentration, the intensive control of the budget and the on-line monitoring of the risk. The financial management is the important content of the enterprise management, which directly affects the overall benefit of the enterprise, and the fund management is the top priority in the financial management, and it is worth studying. In the financial intensive management mode, the centralized management of funds is one of the five core contents of the fund, and it has been a three-year time from the implementation to the present. In the course of the three-year implementation, the "cash pool" mode in the centralized management of funds has been fully researched, Whether it is difficult to grasp the implementation of the "cash pool" mode, whether the implementation process of the fund centralized management is smooth, what problems exist, how to deal with these problems, the successful implementation of the financial intensive management mode of the State Grid Corporation, and the realization of the ultimate goal of the company are of great importance. The purpose of this paper is to study the two problems on the basis of introducing the centralized management of funds in the background of the financial intensive management of the State Grid: one is to divide the core content of the centralized management of capital _ "cash pool" The paper analyses the reasons, the internal requirements, the mechanism guarantee and the implementation of the "cash pool" mode of the State Grid Corporation, and the optimization of the centralized management of the funds, that is, it is clear that the main problems in the centralized management of the funds in the three years of implementation are the following: ? and how to deal with and optimize such that the centralized management of funds can be more successful The article is divided into seven chapters and seven chapters. The first chapter is the introduction, including the research background, the research purpose, the research thinking and the research party The second chapter is the summary of the literature, which is mainly focused on the four documents of the centralized management of funds. A review of the topics: the basic theory of the centralized management of funds, the implementation of the centralized management of funds, the model study of the centralized management of funds and the centralized management of the funds The third chapter is the theoretical analysis of fund management. In this chapter, there are three sections: first, the basic theory of fund management is introduced, and three are entrusted agency theory, transaction cost theory and internal capital market theory, and then the basic problem of the centralized management of capital is analyzed, including the fund set The connotation, principle, condition and stage of management are four basic problems, and the funds are finally sorted out. The six modes of centralized management; the fourth chapter is the introduction of the centralized management content framework of the State Grid Corporation, and the same is the contents of the three sections, first of which is carried out to the State Grid Corporation The introduction, including its organizational structure, then provides an overview of the financial intensive management mode implemented by the State Grid Corporation, and provides an overview of its train of thought, the core idea and the main content, and finally introduces the State Grid Company's capital. The thought and content of the centralized management of gold; the fifth chapter is the State Grid Corporation, "ash po" The research of the " mode is mainly divided into the selection analysis of the "cash pool" mode of the State Grid Corporation, the content requirement analysis of the "cash pool" mode of the State Grid Corporation, the analysis of the system guarantee of the State Grid Corporation, and the "cash pool" mode of the State Grid Corporation." The fourth chapter is the research of the key management and optimization strategy of the State Grid Corporation. The main problems in the centralized management of the funds of the State Grid Corporation are briefly introduced, including the imperfect information platform and the shortage of the capital budget. The three aspects of the poor control of the risk of spent and capital are the last A corresponding optimization strategy is proposed according to the existing problems. It is concluded that it is a summary of the core contents of the paper. The main contributions of this paper are as follows: First, the "cash pool" model of the centralized management of funds is analyzed, and the reasons for the selection of the "cash pool" mode of the State Grid Corporation are put forward. The internal requirements, the system of guarantee and the difficult point of implementation; the other is the centralized management of funds The existing problems are analyzed, and the optimization strategy is put forward. The research of the two aspects can make the centralized management of funds grasp the key points in the implementation process and be the country
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61
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