铁路企业集团资金集中管理模式问题与对策研究
发布时间：2018-09-14 19:26
【摘要】：企业资金管理作为企业财务管理的核心，始终贯穿于生产经营的每个环节，提高资金管理水平和建立有效的资金管理模式是当今企业集团财务管理领域研究的一个热点问题。随着铁路生产建设大规模开展和铁路企业改革向深层次发展，，如何实现从现有资金管理集中模式向现代企业资金管理集中模式过渡，建立与现代企业环境相适应的资金管理体系，确立强有力的资金有效监控体系，努力形成科学完善的防范资金风险机制，是铁路企业集团当前一项具有重要意义的研究课题。 目前，铁路企业集团在实践中已经运用资金结算中心模式，并在提高企业经营过程中的资本运营效率，提高铁路资金的使用效益，保障铁路资金的安全等方面取得了一定的效果和成绩；但是，由于铁路企业集团资金集中管理存在资金本质属性和特点与管理模式的选择不协同，组织结构特点和运行方式与管理模式的选择不经济，集团目标与管理模式的选择不同步，权力配置与管理模式的选择不一致等问题，导致铁路企业集团资金使用效率不高、资金成本居高不下、筹融资效率低下、资金预算流于形式、资金集中监控滞后无力、资金风险大等严重的后果。为此，铁路企业集团迫切需要与时俱进，及时总结在实践中行之有效的资金管理经验，从合理集分权管理，资金管理核心流程内容的选择，科学建立和完善资金监控体系、内部控制系统、资金预算管理体系，谨慎资金运作，强化系统管理、法律法规意识、资金调剂管理，提高资金结算中心的理财服务意识等方面完善铁路企业资金集中管理模式，引导铁路企业结合铁路生产建设的实际情况，建立与现代企业环境相适应的资金管理模式。
[Abstract]:As the core of enterprise financial management, enterprise fund management always runs through every link of production and management. Improving the level of fund management and establishing an effective fund management mode are a hot issue in the field of financial management of enterprise groups. With the large-scale development of railway production and construction and the deep development of railway enterprise reform, how to realize the transition from the existing centralized mode of fund management to the centralized mode of modern enterprise capital management, It is an important research topic for railway enterprise group to establish a fund management system suitable to modern enterprise environment, establish a powerful fund effective monitoring system and make great efforts to form a scientific and perfect fund risk prevention mechanism. At present, the railway enterprise group has already applied the fund settlement center model in practice, and has improved the efficiency of capital operation in the course of enterprise operation and the utilization benefit of railway funds. Some achievements have been made in ensuring the safety of railway funds. However, the nature and characteristics of funds in centralized management of railway enterprise groups are not coordinated with the choice of management modes. The choice of organization structure and operation mode and management mode is not economical, the choice of group goal and management mode is out of step, and the choice of power allocation and management mode is inconsistent, which leads to the inefficient use of funds of railway enterprise group. Capital cost is high, financing efficiency is low, capital budget is just a formality, fund centralized monitoring is weak, fund risk is great and so on. Therefore, railway enterprise groups urgently need to keep pace with the times, sum up the effective experience of fund management in practice in time, set up and perfect the fund monitoring system scientifically from the rational collection of decentralization management, the selection of the core process content of fund management, and the scientific establishment and improvement of the fund monitoring system. Internal control system, fund budget management system, careful fund operation, strengthening system management, awareness of laws and regulations, management of fund adjustment and management, improvement of financial management service consciousness of fund settlement center, improvement of centralized fund management mode of railway enterprises, etc. To guide railway enterprises to establish a fund management model suitable to the environment of modern enterprises combined with the actual situation of railway production and construction.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F532.6
本文编号：2243652
[Abstract]:As the core of enterprise financial management, enterprise fund management always runs through every link of production and management. Improving the level of fund management and establishing an effective fund management mode are a hot issue in the field of financial management of enterprise groups. With the large-scale development of railway production and construction and the deep development of railway enterprise reform, how to realize the transition from the existing centralized mode of fund management to the centralized mode of modern enterprise capital management, It is an important research topic for railway enterprise group to establish a fund management system suitable to modern enterprise environment, establish a powerful fund effective monitoring system and make great efforts to form a scientific and perfect fund risk prevention mechanism. At present, the railway enterprise group has already applied the fund settlement center model in practice, and has improved the efficiency of capital operation in the course of enterprise operation and the utilization benefit of railway funds. Some achievements have been made in ensuring the safety of railway funds. However, the nature and characteristics of funds in centralized management of railway enterprise groups are not coordinated with the choice of management modes. The choice of organization structure and operation mode and management mode is not economical, the choice of group goal and management mode is out of step, and the choice of power allocation and management mode is inconsistent, which leads to the inefficient use of funds of railway enterprise group. Capital cost is high, financing efficiency is low, capital budget is just a formality, fund centralized monitoring is weak, fund risk is great and so on. Therefore, railway enterprise groups urgently need to keep pace with the times, sum up the effective experience of fund management in practice in time, set up and perfect the fund monitoring system scientifically from the rational collection of decentralization management, the selection of the core process content of fund management, and the scientific establishment and improvement of the fund monitoring system. Internal control system, fund budget management system, careful fund operation, strengthening system management, awareness of laws and regulations, management of fund adjustment and management, improvement of financial management service consciousness of fund settlement center, improvement of centralized fund management mode of railway enterprises, etc. To guide railway enterprises to establish a fund management model suitable to the environment of modern enterprises combined with the actual situation of railway production and construction.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F532.6
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