中油财务公司在大司库项目下的资金管理研究

发布时间：2018-01-02 10:23

本文关键词：中油财务公司在大司库项目下的资金管理研究　出处：《西安石油大学》2013年硕士论文　论文类型：学位论文

【摘要】：大司库项目的核心内容是资金的高度集中管理，财务公司是我国企业集团实施资金集中管理的一种主要模式，伴随着大司库项目在中石油集团开展以来，中油财务公司作为大司库体系运行的唯一结算平台，资金的集中管理也成为财务公司发展的核心业务。由于中油集团大司库项目在我国大型集团企业里首次运用，但在国外，司库项目已经较为成熟。中油财务公司自成立以来，资金集中管理业务得到迅速发展，但是与国际先进的财务公司相比，中油财务公司资金集中管理上还存在很多不足。首先介绍了本文写作的理论基础，资金集中管理理论，为下文对中油财务公司在大司库项目下资金集中管理问题的深入研究做好铺垫。其次，通过对中油财务公司的相关介绍引出目前中油财务公司资金管理的定位、业务及风险的资金管理现状，并提出实施大司库的项目的意义。再次，从三个方面介绍了实施大司库项目后资金管理要求及提出目前运行该系统出现的问题。以国际先进财务公司为例，分析了通用财务公司和西门子财务公司在定位、业务开展和风险管理方面的优势，，总结了国外财务公司资金集中管理的先进经验。最后，针对目前出现的问题并结合国际先进的经验，提出优化设计方案。为今后大司库体系的发展提供了一些建议，具有一定理论和现实的双重意义。
[Abstract]:The core content of the big treasurer project is the highly centralized management of the capital. The finance company is a main mode of implementing the centralized fund management of the enterprise group in our country, along with the development of the big treasurer project in the China Petroleum Group. PetroChina Finance Company as the sole clearing platform for the operation of the treasury system. The centralized management of funds has also become the core business of financial companies. Because of CNPC's large treasurer project is first used in China's large group enterprises, but in foreign countries. The treasurer project has been more mature. Since the establishment of PetroChina Finance Company, the centralized fund management business has developed rapidly, but compared with the international advanced financial companies. There are still many deficiencies in the centralized management of CNPC's funds. First of all, this paper introduces the theoretical basis of this writing, the theory of centralized capital management, for the following deep research on the CNPC financial company in the big treasury project under the centralized management of funds. Secondly. Through the introduction of PetroChina Finance Company, this paper introduces the current position, business and risk of capital management of PetroChina Finance Company, and puts forward the significance of implementing the project of big treasurer. This paper introduces the requirements of capital management after the implementation of the big treasurer project from three aspects and puts forward the problems existing in the current operation of the system. Take the international advanced finance company as an example. This paper analyzes the advantages of General Finance Company and Siemens Finance Company in positioning, business development and risk management, and summarizes the advanced experience of centralized capital management in foreign financial companies. According to the existing problems and international advanced experience, the optimal design scheme is put forward, which provides some suggestions for the development of the great treasurer system in the future, which is of both theoretical and practical significance.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.22

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