中油财务公司资金管理下封闭结算模式的应用及研究

发布时间：2018-04-27 06:33

本文选题：集团 + 财务公司　；参考：《对外经济贸易大学》2017年硕士论文

【摘要】：中国石油天然气集团公司作为世界上最大的能源公司,在国际石油天然气领域具有重要的影响地位,在资金集中管理方面,也处于国内探索和发展的前沿。集团在上世纪末成立财务公司,作为资金管理平台,为集团产业的发展提供金融服务与支持。封闭结算业务,是集团通过财务公司进行资金管理的重要组成部分,在充分运用现代网络信息技术的条件下,将资金结算及控制流程与经营业务流程有机融合,消除了非增值环节,加快了资金结算速度,确保了资金管理的高度集中,对集团内部资金集中管理具有重要的影响和作用。本文首先从资金集中管理理论及管理框架入手,为后文分析封闭结算模式的应用和发展提供了理论背景铺垫。在这个基础上介绍了中油财务公司资金集中管理模式的框架,指出了封闭结算在框架中的位置,梳理了管理模式和发展历程,重点分析了现阶段电子化进程中封闭结算的运行体系。第三,通过研究公司近二十年封闭结算模式的探索、发展和应用,分析该种资金管理模式的优势及对集团资金集中的重要意义,总结在现阶段司库管理体制下的现状和问题。最后,针对现存的各项问题和风险提出相应的建议,探讨其未来的发展方向。本文对封闭结算模式做了全面系统的分析和论述,指出封闭结算业务是对企业集团资金集中管理模式的完善和发展,对集团资金集中、减少内部拖欠、降低财务成本有着积极的推动作用,但是,在集团整体资金管理体系和资金池的建设中存在着整合不到位的缺失,在关联交易信息披露方面也存在一定的监控风险。文章最后从扩展业务范围和加强风险监控两个角度,对现阶段司库体系下如何发挥封闭结算的积极作用,更好的推动集团资金管理做了论述。对现行国内的财务公司更好的为企业集团提供资金管理服务,提供了积极的借鉴作用,同时丰富了资金管理理论的实际应用。
[Abstract]:As the largest energy company in the world, CNPC plays an important role in the field of international oil and gas, and is also in the forefront of domestic exploration and development in the area of centralized capital management. The Group established a financial company at the end of last century as a fund management platform to provide financial services and support for the development of the group industry. Closed settlement business is an important part of capital management through financial companies. Under the condition of making full use of modern network information technology, the fund settlement and control process is organically integrated with the business process. It eliminates the non-value-added link, accelerates the speed of fund settlement, ensures the high concentration of fund management, and plays an important role in the centralized management of funds within the group. This paper begins with the theory and framework of centralized fund management, which provides the theoretical background for the application and development of closed settlement model. On this basis, this paper introduces the framework of the centralized fund management model of PetroChina Finance Company, points out the position of closed settlement in the framework, and combs the management model and development process. This paper mainly analyzes the operation system of closed settlement in the current electronic process. Thirdly, by studying the exploration, development and application of the closed settlement model of the company in the past twenty years, this paper analyzes the advantages of this kind of fund management model and its significance to the group's capital concentration, and summarizes the present situation and problems under the current treasurer management system. Finally, the paper puts forward corresponding suggestions on the existing problems and risks, and discusses its future development direction. This paper makes a comprehensive and systematic analysis and discussion on the closed settlement model, and points out that closed settlement business is the improvement and development of the centralized management mode of enterprise group funds, the concentration of group funds, and the reduction of internal arrears. Reducing financial costs has a positive role in promoting, but there is a lack of integration in the group's overall fund management system and fund pool construction, and there is also a certain monitoring risk in the disclosure of related party transaction information. Finally, from the two angles of expanding business scope and strengthening risk monitoring, this paper discusses how to play a positive role in closed settlement under the current treasurer system and how to better promote group fund management. It provides a positive reference for the current domestic financial companies to provide capital management services for enterprise groups, and enriches the practical application of the theory of fund management.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

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