司库管理视角下铁路企业资金管理体系的构建与应用

发布时间：2018-05-01 20:44

本文选题：铁路企业 + 资金管理　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：随着市场环境的变化和外部竞争的加剧,企业对自身资金管理水平的要求不断提高。司库管理是当前跨国集团公司普遍采用的资金集中管理模式,实现了集团金融资源的合理配置和有效管控,对于我国大型企业集团的发展具有重要的借鉴意义。铁路企业成员单位分布地域广且数量众多,在快速发展的同时,现有的资金结算中心的资金管理模式的局限性也越发体现出来。本文通过实地调研了解铁路企业资金管理现状及特点,对现有的资金管理模式存在的问题进行分析,通过对比分析得出了铁路企业引入司库式资金管理体系的必要性。本文以A铁路企业为例,从A铁路企业的发展战略出发,对A铁路企业现行的资金管理架构进行了改造,优化了业务流程、设计了管理制度,并将其嵌入了对应的信息系统,最终建立了A铁路企业的司库式资金管理体系。本文的结论及贡献体现在:(1)提炼了国内外大型集团公司司库管理体系的建设经验;(2)从战略目的、组织架构、管理架构、信息系统四个方面,提出了铁路企业司库式资金管理体系的构建路径和内容;(3)从管理效益和经济效益两个方面,分析了铁路企业引入司库式资金管理体系的先进性和优越性。
[Abstract]:With the change of the market environment and the intensification of the external competition, the demand for the management level of their own funds has been improved continuously. The management of the treasurer is a centralized management mode adopted by the current multinational corporations, which has realized the rational allocation and effective control of the financial resources of the group, and is important to the development of the large enterprise groups in our country. The member units of the railway enterprises are widely distributed and have a large number of regions. At the same time, the limitation of the fund management mode of the existing capital clearing center is also more and more embodied. This article through the field investigation and research to understand the current situation and characteristics of the fund management of Railway enterprises, and points out the existing problems of the existing capital management mode. By comparing and analyzing the necessity of introducing the fund management system of the railway enterprise, this paper, taking the A railway enterprise as an example, reformed the current capital management structure of the A railway enterprise from the development strategy of the A railway enterprise, optimized the business process, designed the management system, and embedded it in the corresponding information system. Finally, the fund management system of the A railway enterprise is established. The conclusion and contribution of this article are embodied in: (1) refining the construction experience of the management system of the large group company's treasurer at home and abroad; (2) the construction path of the fund management system of the railway enterprise is put forward from the four aspects of the strategic purpose, the organization structure, the management framework and the information system. And content; (3) from the two aspects of management benefit and economic benefit, this paper analyzes the advanced nature and superiority of the railway enterprise's introduction of treasurer funds management system.

【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】：2017
【分类号】：F532.6;F530.68

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