C企业集团财务公司资金管理模式研究

发布时间：2018-05-08 19:12

本文选题：企业集团 + 财务公司　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：企业集团财务公司是一种非银行金融机构,它为企业集团提供各种财务管理金融服务,其主要目的是为了提高企业集团对资金的管理能力、提高企业集团资金使用效益。财务公司的设立能够有效降低资金使用成本、形成资金规模经济优势、实现在企业集团内的资金合理配置、提升企业集团资金集中管理水平,最终实现对企业集团的资源优化配置,进一步降低企业融资成本、改进现金流状况。 C企业集团财务公司是C集团公司下属的非银行金融机构,自成立以来,财务公司一直本着立足集团、服务集团的原则,努力提升自身财务管理水平以及资金集中管理能力,为集团公司的整体流动性充足和战略目标的最终实现提供保障。近年来随着集团公司规模的不断扩大,成员单位逐年增多,无论是业务数量还是财务公司下挂的账户数量都创造了历史新高,由于环境背景的变化,暴露出在现有预算管理体制下,C集团资金管理模式资金运营效率降低、账户空头情况增加的问题。本文通过对不同资金管理模式的深入解析论述,从多个角度综合分析了不同资金管理模式自身的优缺点和适用的企业类型范围,并以C集团财务公司资金管理模式为例,提出了对其财务公司资金管理模式的优化措施。同时根据C财务公司的案例,提出了几点优化完善财务公司资金管理模式的建议,对其他企业集团及财务公司进行资金集中管理以及资金管理模式进一步优化设计具有一定借鉴意义。
[Abstract]:The enterprise group finance company is a kind of non-bank financial institution, it provides various financial management financial services for the enterprise group, its main purpose is to improve the enterprise group to the fund management ability, enhances the enterprise group funds to use the benefit. The establishment of financial companies can effectively reduce the cost of capital use, form the advantages of capital economies of scale, realize the rational allocation of funds within enterprise groups, and enhance the level of centralized management of funds in enterprise groups. Finally, the optimal allocation of enterprise group resources is realized, and the financing cost is further reduced and the cash flow is improved. C Enterprise Group Finance Company is a non-bank financial institution under C Group Company. Since its establishment, the Finance Company has been striving to improve its financial management level and its ability to centralize capital management in line with the principle of basing itself on the group and serving the group. Ensure the overall liquidity of the group and the ultimate realization of strategic objectives. In recent years, with the continuous expansion of the size of the group company, the number of member units has increased year by year. Both the number of business and the number of accounts hanging under the financial company have all set a new record, due to the change of the environment background. Under the current budget management system, the capital operation efficiency of C Group is reduced and the short account situation is increased. This paper analyzes the advantages and disadvantages of different capital management models and their applicable enterprise types from many angles, and takes the capital management model of Group C Finance Company as an example. The optimization measures of its financial company's capital management mode are put forward. At the same time, according to the case of C Finance Company, some suggestions are put forward to optimize and perfect the capital management mode of the financial company. It has certain reference significance for other enterprise groups and financial companies to carry out centralized capital management and further optimization design of capital management mode.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.1;F832.39

【引证文献】