中远集团资金集约化管理问题探讨

发布时间：2018-02-27 09:21

本文关键词： 中远集团资金集约化管理财务公司　出处：《江西财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：资金集约化管理最早起源于西方,国外大型跨国集团很早就设置专门的部门和人员从事资金管理。我国资金集约管理起步相对较晚。财务管理是企业管理的重心,而资金管理又是财务管理的重心,也就是说资金管理是企业管理的重中之重。资金集约化管理是现代经济背景下企业集团资金管理的必然趋势和取向,资金集约化管理要求不仅要做到资金信息、资金管理权限、资金资源、财务人员的集中,而且要实现在集中这些资源的基础上,集约高效的配置这些生产要素,以业务流程改革为核心、创造性的利用高度发达的信息网络技术、积极进行组织机构的整合、优化资源配置等,在保证资金安全、资金流动性的基础上,不断提升资金收益,最终实现企业价值最大化。伴随着我国经济的飞速发展,以及企业之间的并购重组等,企业规模越来越大,涌现出一大批大型企业集团。对于这类大型企业集团,尤其是跨国集团,成员企业众多,业务范围遍布世界各地,资金分散程度较高、风险较大,这对企业集团资金管理也形成了较大的挑战。资金集约化管理是企业集团资金管理的出路。航运企业作为一个资本高度密集、高投入、高风险、投资回收期长的行业,其发展呈现业务多元化、级次多、地域广的特点,加上经营业务在时间和空间上的不断扩展,给集团资金管理理念、管理模式、管理手段提出了巨大的考验和挑战。随着中国市场经济的不断深入和发展,我国的航运运输企业也迅速发展起来,规模不断壮大,而随着集团企业的发展壮大,由此带来的集团财务管理难点问题也日渐凸显,特别是资金集约管理问题尤为突出。本文以航运业领军企业----中远集团为例,对中远集团资金集约管理存在的问题进行分析和探讨,更加具有典型性和代表性。本文采用案例研究的方法,在中远集团资金集约管理的实践基础之上,结合国内外资金集约管理先进的理论基础知识,并且借鉴GE集团资金集约管理的成功案例,就中远集团目前资金集约管理方面出现的问题进行分析和探究,总结原因,并提出一系列应对策略。文章主要分为五大部分,第一部分是引言部分,介绍了选题的实践意义和理论价值所在；第二部分是对资金集约管理的相关理论基础的阐述,包括资金集约管理的概念界定、支持理论分析以及目前几种集约管理模式的分析；第三部分是对中远集团资金集约管理的现状、存在的问题进行分析,并总结出问题的原因所在,在我国金融市场大背景下,主要是中远集团在实施资金集约管理的同时,相关配套的管理设施没有跟上,体现在资金预算管理不够全面、资金风险管控尚不健全、缺乏强大的信息系统支持以及人事管理不够科学合理等方面；第四部分是GE集团资金集约化管理的案例分析,GE集团资金集约化管理非常成功,文章通过对GE集团资金集约管理的探析,总结出成功经验,以期对中远集团资金管理起着一定的指导作用；第五部分是就前文对中远集团资金集约化管理问题原因分析以及GE集团成功案例的分析,提出了应对问题的策略,主要包括构建完整的资金集约管理体制、健全预算管理体系、搭建科学高效的资金管理信息平台、加强集团资金风险管理,以及对财务公司运营策略的完善等。笔者希望通过本文,为中远集团乃至其他集团实施资金集约化管理提供理论基础和建议。
[Abstract]:Capital intensive management originated from western countries, large foreign multinational group had set up special departments and personnel engaged in capital management. Capital intensive management in China started relatively late. Financial management is the focus of enterprise management, and financial management is the focus of financial management, that is to say the fund management is the priority among priorities enterprise management. Capital intensive management is the inevitable trend of the enterprise capital management of modern economic background and orientation requirements, capital intensive management not only to do the financial information, financial management authority, financial resources, centralized financial personnel, but also to achieve in the basis of these resources, intensive and efficient allocation of these factors of production in the business process, reform is the core of information network technology, creative use of highly developed, actively integrate the organization, optimize the allocation of resources, in the guarantee funds On the basis of security and liquidity, the income of funds is constantly improved and the value of the enterprise is maximized.
Along with the rapid development of China's economy, and between enterprises mergers and acquisitions, the increasing scale of the enterprise, the emergence of a large number of large enterprise groups. For this kind of large enterprise groups, especially multinational group, members of many enterprises, the scope of business throughout the world, the higher the degree of dispersion of funds, risk, the capital management of enterprise groups also formed a large challenge. Capital intensive management is the enterprise group fund management way. Shipping enterprises as a capital intensive, high investment, high risk, long investment recovery period of the industry, its development has diversified, multi levels, wide geographical features, plus the business in terms of time and space expanding to the group capital management concept, management mode, put forward the great test and challenge management. With Chinese market economy continuously deep and development, China's airlines Transportation enterprises have also developed rapidly, growing scale, and with the development of enterprise group and group financial management problems, which has brought the increasingly prominent, especially in the capital intensive management problem is particularly prominent. In this paper, the shipping industry leader, COSCO Group as an example, to analyze and discuss the existence of COSCO group capital intensive management issues, more typical and representative.
This paper adopts the method of case study, on the basis of the practice of COSCO Group in the capital intensive management, combined with the domestic and foreign capital intensive management theory and advanced knowledge, learn from the successful GE group capital intensive management, is currently the capital intensive management of COSCO Group. The paper analyses the problems and research, summed up the reasons, and put forward a a series of coping strategies. This paper is divided into five parts, the first part is the introduction, introduces the topics of practical significance and theoretical value; second part is the basis of the related theory of physical capital intensive management is elaborated, including the concept of capital intensive management definition, theoretical analysis and the analysis of several support intensive management mode; third part is the present situation of COSCO Group and capital intensive management, analysis of existing problems, and summarizes the reason of the problems, in China's gold The financial market background, mainly is the COSCO Group in the implementation of the capital intensive management and related management facilities did not keep up, reflected in the financial budget management is not comprehensive enough, capital risk control is not perfect, the lack of powerful information supporting system and personnel management is not reasonable and so on; the fourth part is the analysis of the GE group of funds intensive management of the case, the GE group capital intensive management is very successful, this article through the analysis of the GE group capital intensive management, summed up the successful experience, in order to play a guiding role in the capital management of COSCO Group; the fifth part is the analysis on the above analysis of COSCO Group capital intensive management problems and causes of GE group successful cases, put forward the strategy to deal with the problem, including the intensive management system to build a complete and perfect capital budget management system, build a scientific high Effective fund management information platform, strengthening group capital risk management and improving the operation strategy of financial companies, etc., I hope this article will provide theoretical basis and suggestions for the implementation of intensive fund management in COSCO and other groups.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F550.66

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