YS公司资金集中管理研究

发布时间：2018-03-23 02:37

本文选题：资金集中管理　切入点：收支两条线　出处：《西安石油大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的高速发展,国民经济已进入稳增长、促改革、防风险的新阶段,高成本时代的悄然到来给企业带来较为严重的资金压力,资金管理的重要性变的愈加重要。新时代背景下集团型企业应该如何发挥资金规模优势,增强资源协同效应,已经成为衡量现代企业综合实力的重要因素。资金集中管理作为一种科学的资金管理方式,在优化资金配置,降低资金成本,防范资金风险方面都具有强大作用,因此,推行并不断优化资金集中管理是企业集团持续发展历程的必经之路。本文的研究对象YS公司自2012年起在全公司内实行收支两条线资金集中管理,经过三年的运行,资金集中管理取得了一定成效,但其在流程设置、执行效率、信息化建设、制度保障等方面仍存在现实问题,资金集中管理有很大提升空间,因此,有必要对YS公司资金集中管理进行研究并提出改进建议。文章在回顾资金集中管理理论研究的基础上,对YS公司资金集中管理的现状进行详细分析,通过问卷调查及数据研究等方式分析总结公司资金集中管理存在的问题及原因。针对YS公司资金集中管理存在问题进行优化方案及配套措施设计,即在不改变现有“收支两条线”集中管理模式的基础上,从健全资金管理制度、规范收支两条线业务流程、优化资金计划管理、完善资金集中管理平台、加强监督考核等方面进行针对性改进,经过对优化方案实施的效果分析,优化方案有效解决了YS公司资金集中管理的现存问题,在一定程度上推进了YS公司的资金集中管理工作,提升了公司价值。
[Abstract]:With the rapid economic development of our country, the national economy has entered a new stage of steady growth, promoting reform and preventing risks. The arrival of the era of high cost has brought more serious financial pressure to enterprises. The importance of capital management is becoming more and more important. Under the background of the new era, how should the group enterprises give full play to the advantages of capital scale and enhance the synergy of resources? As a scientific way of fund management, centralized fund management plays a powerful role in optimizing the allocation of funds, reducing the cost of funds and guarding against capital risks. To carry out and continuously optimize the centralized management of funds is the only way for the enterprise group to develop continuously. The research object of this paper is YS Company, which has implemented the centralized management of two lines of income and expenditure funds in the whole company since 2012, and has run for three years. Centralized management of funds has made some achievements, but there are still practical problems in the aspects of process setup, execution efficiency, information construction, system guarantee and so on. There is great room for improvement in centralized management of funds. It is necessary to study the centralized fund management of YS Company and put forward some suggestions for improvement. Based on the review of the theory of centralized fund management, this paper makes a detailed analysis of the present situation of the centralized fund management of YS Company. Through questionnaire survey and data research, this paper analyzes and summarizes the problems and causes of the centralized management of funds in YS Company, and designs the optimization scheme and supporting measures for the problems in the centralized management of funds of YS Company. That is, on the basis of not changing the existing centralized management mode of "two lines of income and expenditure", from perfecting the system of fund management, standardizing the business process of two lines of income and expenditure, optimizing the management of fund plan, perfecting the platform of centralized management of funds, Through the analysis of the effect of the implementation of the optimization scheme, the optimization scheme effectively solves the existing problems of the centralized management of funds in YS Company. To a certain extent, to promote the YS company's centralized management of funds, enhance the value of the company.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.71;F426.22

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