沈阳焦煤企业集团资金集中管理方案与控制研究

发布时间：2018-01-15 14:34

本文关键词：沈阳焦煤企业集团资金集中管理方案与控制研究　出处：《东北大学》2014年硕士论文　论文类型：学位论文

【摘要】：企业的资金管理是财务管理的核心内容,改革开放以来许多国有企业集团为了激发下属公司生产经营的积极性,采取分权管理方式,因此其资金管理模式也相应地采取分散的模式。沈焦煤集团在采取分散的资金管理之后,出现了经营效率低下、集团内部争抢资源、采购成本偏高、销售业绩下降等问题,非常有必要对其现有资金管理模式进行分析、找出问题,设计一套新的资金集中管理方案,即资金集约管理,不仅包括资金的集中,也提出了具体的资金控制方法。本文首先分析了煤炭企业现状以及资金管理对于煤炭企业管理的意义,说明了本文的现实意义。其次阐述了企业集团资金集约管理的概念和内容。资金集约管理泛指采用现代化管理方法和科学技术,加强分工、协作,提高资金、资源使用效率的经营方式。顾名思义,其主要着重的有以下两点：一是“集”、另一是“约”。“集”是指选择适合企业集团自身的资金集中管理模式,将闲散在集团各个单位的资金集中起来加以利用；“约”是指将节约集团内部资源的概念贯穿经营管理的始终,通过一系列资金控制手段,争取运用合理的方式,以最小的投入换取最大的产出。然后为沈焦煤集团设计了一套上到集团的组织结构、银行账户管理,下到运用具体的全面预算管理、对投资活动、筹资活动、经营活动的全方位的资金集约控制管理方案,将其从粗放的资金管理模式变更为集约的资金管理模式。最后为保证资金集约管理方案的顺利实施,还从内部环境、规章制度、人员方面提出一些保障措施。
[Abstract]:Capital management of enterprises is the core content of financial management. Since the reform and opening up, many state-owned enterprise groups have adopted decentralized management in order to stimulate the enthusiasm of the production and operation of subordinate companies. Therefore, its capital management mode also adopts the decentralized mode accordingly. After adopting the decentralized fund management, the Shenyang Coking Coal Group has appeared the operating efficiency is low, the group internal scrambles for the resources, the procurement cost is on the high side. It is very necessary to analyze the existing fund management model, to find out the problems, and to design a new centralized fund management scheme, I. e., intensive fund management, which includes not only the concentration of funds, but also the decline of sales performance. This paper first analyzes the present situation of coal enterprises and the significance of capital management for coal enterprises. This paper illustrates the practical significance of this paper. Secondly, it expounds the concept and content of intensive management of enterprise group funds. Intensive management of funds refers to the use of modern management methods and science and technology, strengthen division of labor, cooperation, and improve funds. As the name implies, its main emphasis is on the following two points: one is "set", the other is "about". "set" refers to the choice of the enterprise group's own centralized capital management mode. The idle funds in the various units of the group will be pooled to make use of; "contract" refers to the concept of saving the group's internal resources throughout the operation and management, through a series of capital control means, strive to use a reasonable way. Then designed a set of organizational structure, bank account management, the use of specific overall budget management, investment activities, fund-raising activities for the Shenyang Coking Coal Group. In order to ensure the smooth implementation of the intensive fund management scheme, the omni-directional fund intensive control management scheme of business activities is changed from the extensive fund management mode to the intensive fund management mode. Also from the internal environment, rules and regulations, personnel aspects of some safeguards.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.7

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