厦门国贸集团资金运营管理

发布时间：2018-05-02 00:22

本文选题：厦门国贸 + 资金管理　；参考：《厦门大学》2014年硕士论文

【摘要】：在经济全球化以及中国经济高速发展的大背景下,中国大型企业集团内部资金管理问题逐渐成为企业经营管理的焦点。特别是大型企业集团的资金调拨与结算、集中授信与借贷以及资金集中理财等资金运营问题越来越受到学术界和企业界的广泛关注。厦门国贸是一家市属国有控股上市公司,经营范围涵盖流通业务、房地产开发与销售和产业群投资。近几年来,厦门国贸经营规模快速增长,其子公司及分支机构逐渐增多,资金集中管理压力随之加大。作者尝试通过此文,对当今国内外企业集团资金运营模式进行系统分析与对比,借鉴国内外先进资金管理理念,探讨适合厦门国贸经营特点的资金集中运营模式。本文主要分为四个部分：第一部分是集团企业资金管理相关理论和模式,简要阐述了信息不对称理论、内部控制理论、财务分层理论等；第二部分为典型资金集中管理模式比较分析；第三部分是厦门国贸资金管理现状分析；最后一部分为厦门国贸资金集中管理改进与完善,主要包括中长期资金资源规划与预算、资金管理系统软件、账户集中管理模式、外汇集中管理和授信集中管理等。通过上述一系列举措,厦门国贸近几年累计节约财务费用5亿元以上。
[Abstract]:Under the background of economic globalization and the rapid development of China's economy, the internal capital management of large enterprise groups in China has gradually become the focus of enterprise management. In particular, the capital allocation and settlement of large enterprise groups, centralized credit and lending, as well as centralized financing of funds and other issues of capital operation have attracted more and more attention from academia and the business community. Xiamen Guomao is a state-owned listed company, covering circulation business, real estate development and sales and industrial group investment. In recent years, the scale of Xiamen International Trade has grown rapidly, its subsidiaries and branches have gradually increased, and the pressure of centralized capital management has been increased. Through this article, the author tries to make a systematic analysis and comparison of the capital operation mode of domestic and foreign enterprise groups, draw lessons from the advanced capital management concepts at home and abroad, and discuss the centralized operation mode of funds suitable for the characteristics of Xiamen's international trade operation. This paper is mainly divided into four parts: the first part is related theories and models of group enterprise capital management, briefly elaborated the information asymmetry theory, the internal control theory, the financial stratification theory and so on; The second part is the comparative analysis of the typical centralized fund management model; the third part is the analysis of the current situation of Xiamen international trade fund management; the last part is the improvement and improvement of Xiamen international trade funds centralized management, mainly including the medium and long term capital resource planning and budget. Fund management system software, account centralized management mode, foreign exchange centralized management and credit centralized management. Through the above-mentioned series of measures, Xiamen International Trade in recent years accumulated savings in financial costs of more than 500 million yuan.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.1

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