HS水泥集团资金集中管理改进研究

发布时间：2018-01-06 20:36

本文关键词：HS水泥集团资金集中管理改进研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：资金既是企业集团生存、发展的命脉和血液，也是企业生产经营活动的根本要素之一，资金管理贯穿于整个集团生产、经营、投资、融资等各个环节，渗透于企业集团管理的各个方面，如何加强资金管理、提高资金运营效率成为企业财务管理的重中之重。我国自20世纪90年代开始，一些实力强大的企业集团，为了提高资金效率及加强对成员企业的监管需求，先后实施了资金集中管理。本文从理论研究和应用研究两方面，较系统地回顾了国内外资金集中管理相关文献，讨论了相关理论与企业集团资金集中管理的关系，比较了资金集中管理模式及选择依据，并以此为指导，研究HS水泥集团资金集中管理的现状及存在的问题。对HS水泥集团存在的问题，如资金分散占用且使用效率不高、集团资金风险控制能力不足、信息传递渠道不畅等问题进行了分析，本文认为主要是由于集团本部对资金管理权威性不足、资金管理监控与考核不到位及资金集中管理方法与手段落后等原因造成的。针对存在的问题及导致问题产生的原因，在不改变集团现有资金管理模式的基础上，从优化集团收支两条线流程的角度，提出了具有针对性、建设性的对策建议，，即运用“银企直联”技术，引入收支两条线透支管理作为加强资金集中管理的手段，以提高资金集中管理的效率和效果。为了保障改进对策的顺利实施，本文还从提高本部资金管理权威性、强化集团内部资金监督与控制力度、建立高效完善的资金信息化管理平台三方面提出了配套措施，为HS水泥集团提供了一个较合理的资金集中管理手段，有助于提高集团资金管理能力。
[Abstract]:Capital is the enterprise group survival, development of life and blood, is also one of the basic elements of enterprise production and management activities, financial management throughout the group production, management, investment, financing and other aspects, penetrated into all aspects of enterprise management, how to strengthen financial management, improve the operational efficiency of funds has become the priority among priorities of the enterprise financial management in China since the beginning of 1990s, some powerful enterprises, in order to improve the efficiency of capital and strengthen the supervision of member enterprises demand, has implemented the centralized management of funds.
This article from the two aspects of theoretical research and applied research, systematically reviews the related literatures of domestic and foreign capital centralized management, discusses the related theory and the relationship of enterprise group capital centralized management, the fund centralized management pattern and the selection basis, and as a guide, management status of HS cement group capital and existing problems. The presence of HS cement group, such as the decentralization of funds occupation and use efficiency is not high, the group capital risk control ability is insufficient, the information transmission channel is not smooth and so on, this paper thinks that it is mainly due to the group headquarters of the funds management authority is insufficient, resulting in funds management and monitoring and assessment and centralized management of funds is not in place methods and means such as the reasons behind. Based on the existing problems and the causes of these problems, on the basis of not changing the existing funds management mode of the group on the first The group of two lines of revenue and expenditure process perspective, puts forward some constructive suggestions, namely, the use of "direct bank enterprise" technology, the introduction of two lines of revenue and expenditure management to strengthen the centralized management of funds as overdraft means, in order to improve the efficiency and effectiveness of centralized management of funds. In order to ensure the smooth implementation of improvement measures. This paper also improve the management of funds from the authority, strengthen the supervision and control of internal funds, the establishment of puts forward the relevant measures to improve the efficiency of the fund information management platform in three aspects, provides a reasonable means of centralized management of funds for HS cement group, is helpful to improve the ability of the fund management group.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.721;F406.7

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