四川高速公路集团资金集中管理模式探讨

发布时间：2018-02-08 08:16

本文关键词： 高速公路集团资金集中模式探讨　出处：《四川师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：高速公路作为一种特殊的商品，具有建设投资巨大，资金密集，投资回收期较长和效益滞后等特点，资金的缺口和公路基础设施的巨大需求已经是高速公路公司发展的最大矛盾；同时由于资金的管理不当，在高速公路公司中依然存在资金流失、挪用、截留、沉淀等现象，这些都影响着高速公路公司资金运行的效率，制约着高速公路公司的健康发展，更影响着我们交通路网体系的建设完善。在此种情况之下，如何集中优势资源，尤其是巨额的建设资金，使有限的资源得到合理配置，以求得最佳的公路运营经济效益，是目前高速公路公司迫切需要解决的问题。本文从筹资管理、现金流量管理、财务组织管理三个方面对四川高速公路集团公司的资金管理现状进行实地调研，分析存在的主要问题。将资金集中管理理论与四川高速公路集团公司实际情况相结合，，提出有效的资金管理模式，即财务公司模式。并从集团产业、有关政策条件满足情况、财务公司盈利模式及业务预测四个方面分别论证了财务公司模式在四川高速公司集团公司实施的可行性，进一步提出的财务公司成立时的实施步骤和保障措施。
[Abstract]:As a special commodity, expressway has the characteristics of huge investment, intensive capital, long payback period and lagging benefits. The gap of funds and the huge demand for highway infrastructure have become the biggest contradiction in the development of highway companies. At the same time, due to the improper management of funds, there are still phenomena such as loss, diversion, interception and precipitation of funds in highway companies. These all affect the efficiency of the expressway company's capital operation, restrict the healthy development of the highway company, and affect the construction and perfection of our transportation network system. In this case, how to concentrate the superior resources, Especially the huge construction funds make the limited resources get reasonable allocation to obtain the best economic benefit of highway operation which is the urgent problem that the highway company needs to solve at present. This paper investigates the current situation of fund management in Sichuan Expressway Group Company from three aspects: financing management, cash flow management and financial organization management. Combining the theory of centralized fund management with the actual situation of Sichuan Expressway Group Company, this paper puts forward an effective fund management model, that is, the financial company model, and from the perspective of group industry, the relevant policy conditions are satisfied. Four aspects of financial company profit model and business forecast respectively demonstrate the feasibility of implementation of financial company model in Sichuan high-speed company group company, further put forward the financial company when the implementation steps and safeguards.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F542.6

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