T医药集团资金集中管理优化研究

发布时间：2018-01-03 07:38

本文关键词：T医药集团资金集中管理优化研究　出处：《重庆理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：当前,企业集团的规模和分布地区随着全球经济的一体化进程向着更深层次发展,然而随之而来的资金管控问题也更加严重。资金管理是财务管理的主要组成部分,而财务管理又是现代企业管理的核心。人们通常用血液或者神经来比喻资金对企业发展的重要性,特别是对于规模较大的企业集团来说,判断是否具有较强的竞争力主要依据就是其是否能够实现资金在规模上的竞争力以及资源的协同效用。作为企业集团最关键的管理方式,实现资金的集中管理,并不断推动资金管理向着更集中的方向发展是集团企业的不二选择。实现企业资金的集中管理有利于促进资金的合理使用,实现企业资金预算和结算的规范化;其次资金的集中管理有助于确保企业资金在效益、安全以及周转上的一致性,进而降低企业筹措资金和使用资金的成本。作为一家大型的国有企业,T医药集团在资金集中管理方面面临着更多的挑战,在实现资金优化管理的同时,更要考虑对企业资金加大管理和控制强度的问题。本文研究过程中,运用规范研究方法的同时,重视对案例的分析与探索。通过资金集中管理主要理论的指导,在实际考察T医药集团资金集中管理的现状后,以国内外企业在资金集中管理方面的成功经验为借鉴,指出当前T医药集团在此方面存在的问题。通过分析原因后,为优化该集团企业资金集中管理提出合理化建议。
[Abstract]:At present, the size and distribution of the regional enterprises, with the globalization of economy development to a deeper level, however, the problem of capital control is more serious. The fund management is the main part of financial management, and financial management is the core of modern enterprise management. It is generally to describe the importance of capital for the development of enterprises with blood or nerve, especially for the large scale enterprise group, whether with strong competitiveness is mainly based on whether they are able to achieve competitiveness in terms of scale and capital resources. As the key of enterprise group synergy management, centralized management of funds, and constantly promote capital management more focused in the direction of development is the group the enterprise's choice. The centralized management of the enterprise fund is conducive to promote the rational use of funds, real The standardized enterprise capital budget and settlement; secondly the centralized management of funds to ensure that enterprises in the capital efficiency, consistency and security of the enterprise and reduce the turnover, raise funds and the cost of the capital. As a large state-owned enterprises, T pharmaceutical group with more challenges in the aspects of centralized management of funds in the implementation, optimize the management of the funds at the same time, more should consider increasing the strength of the management and control of enterprise funds. The course of this study, the use of standardized methods at the same time, pay attention to the analysis and exploration of the case. Through the centralized management of funds the main theoretical guidance, in the actual investigation Funds Centralized Management after T Pharmaceutical Group and to the domestic and foreign enterprises in the fund centralized management experience for reference, this paper points out the existing problems in the T medicine group. Through the analysis of the causes, to optimize the Put forward rationalization proposals for the centralized management of funds in the group enterprises.

【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.71;F426.72

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