SG集团资金管控问题研究

发布时间：2018-11-07 20:35

【摘要】：在经济环境发生了根本性变化的今天,企业日益向集团化发展,表现出下属成员单位多,地域分布广,资金管理难的特点。而资金是是企业生存生产的基础,关系到企业的财务状况与经营效率。因此,发挥集团整体资金优势,提高整体资金使用效率,建立科学的资金管控体系,已成为当前企业集团的普遍共识。集团通过实行统一对外融资政策,发挥集团的整体融资优势,提升融资额度,同时进行有效的资金监控；掌控子账户的资金存量和资金流量；做好全面预算,合理分配资源。通过有效的资金集中管控,实现企业集团资金使用的效率和效益,降低资金使用成本,防控资金使用风险,保证集团正常运行,实现企业价值的最大化。本文以企业集团的财务资金为研究对象,采用规范研究和实际案例相结合的方法,首先阐述了论文研究的背景和意义,回顾国内外文献并进行了分类和归纳。然后,探讨了资金集中管理的一些相关理论,包括资金管控的内部市场理论、资金管控的资金结算中心模式、以及集团资金管控模式选择的影响因素。最后以SG集团为例,介绍了SG集团的基本情况和战略转型背景,对SG集团现行资金管控中存在的问题及成因进行深入的分析,并提出优化企业集团资金管控的措施：加强全面预算管理,实行融资统一管理政策,建立稳健的风险管理体系以及针对战略转型的应对措施。
[Abstract]:With the fundamental change of economic environment, enterprises are developing to collectivization day by day, showing the characteristics of many subordinate member units, wide geographical distribution and difficult fund management. The capital is the foundation of the enterprise's existence and production, which is related to the financial condition and the operating efficiency of the enterprise. Therefore, giving full play to the group's overall capital advantages, improving the overall efficiency of the use of funds, and establishing a scientific capital control system have become the common understanding of the current enterprise groups. Through the implementation of a unified foreign financing policy, the group takes advantage of the group's overall financing advantages, enhances the financing quota, and carries out effective fund monitoring; controls the capital stock and capital flow of the sub-account; makes a good overall budget and reasonably allocates resources. Through the effective centralized control of funds, the efficiency and benefit of the use of funds of enterprise groups can be realized, the cost of using funds will be reduced, the risk of capital use will be prevented and controlled, the normal operation of the group can be ensured, and the value of enterprises will be maximized. This paper takes the financial capital of enterprise group as the research object, adopts the method of combining the normative research with the actual case, first expounds the background and significance of the paper research, reviews the domestic and foreign literature, and classifies and induces it. Then, it discusses some relevant theories of centralized capital management, including the internal market theory of capital control, the capital settlement center model of capital control, and the factors influencing the choice of group capital control mode. Finally, taking SG Group as an example, the paper introduces the basic situation and strategic transformation background of SG Group, and analyzes the existing problems and causes of SG Group's current capital control. The paper also puts forward some measures to optimize the capital control of enterprise groups: strengthening the overall budget management, implementing the unified financing management policy, establishing a sound risk management system and the countermeasures against the strategic transformation.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.7;F406.7

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