基于财务共享中心模式的B集团现金管理研究

发布时间：2018-01-20 02:38

本文关键词： B集团财务共享中心现金管理现金管理优化　出处：《东北大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着中国综合国力及经济实力的增长,越来越多的国际集团开始将注意力及现金投向中国,中国企业的国际竞争力也日益凸显,财务共享中心模式也开始在中国市场快速成长与发展。各大企业已经开始纷纷投资建设财务共享中心。本文基于上述的时代背景,通过对财务共享中心模式进行介绍,并选取对于企业运营十分重要的现金管理为切入点,以跨国企业B集团为案例,对其现金管理方面的现状和存在的问题进行了深入的研究和分析,并尝试给出相应的优化建议。由于之前B集团高层决定实施集团化、一体化、服务共享化的总战略,所以实施财务中心共享模式也是必要之举。对于B集团的现金管理而言,由于新近实施的财务共享中心模式从多方面对其产生了影响,原有的现金管理模式难以适应新实施的财务管理模式,所以产生了许多问题亟待解决。在实施了几年财务共享中心模式后,B集团的现金管理未能跟上企业财务共享服务化的步伐,主要产生了现金管理的思路不清晰、现金管理未能深入业务环节、现金预算管理仍显薄弱及财务预警指标体系不完善这四个问题。针对B集团的案例情况,笔者建议集团高管可以结合财务共享中心模式的特点及各职能服务共享化的程度对现金管理进行优化,主要可以从战略层面、内控角度、预算角度和环节改进角度做出调整。本文主要侧重的是,结合财务共享中心模式的特点,从环节改进角度对B集团现金管理进行分析和优化,对于其他角度的优化方案没有进行深入的探讨,希望从环节改进的角度对B集团的现金管理做出一点贡献。
[Abstract]:With the China comprehensive national strength and economic growth, more and more international group began to pay attention and cash to invest in China, international competitiveness Chinese enterprises have become increasingly prominent, the Financial Sharing Center also began in China market rapid growth and development. The enterprises have begun to have invested in the construction of Financial Sharing Center. In this paper, the background of the times based on the introduction of financial center by sharing mode, and select the cash management is very important for the enterprise operation as the starting point, to multinational enterprises B group as a case, the current situation of the cash management and the existing problems of in-depth research and analysis, and try to give the corresponding optimization suggestion. Before the B Group officials decided to implement the group, service integration, sharing the total strategy, so the implementation of financial center sharing mode is necessary. For the B group In terms of cash management, because of the newly implemented financial center sharing model has effects on from many aspects, the original cash management mode is difficult to adapt to the new financial management model implementation, so have many problems to be solved. In the implementation of a few years of Financial Sharing Center mode, the B group failed to keep pace with the enterprise financial cash management sharing the pace, mainly produce cash management idea is not clear, the cash management is not in-depth business links, cash budget management is still weak and the financial early-warning index system is not perfect the four questions. For the case of B group, the author suggests that group executives can combine the financial sharing of cash management to optimize the degree the characteristics of the service center mode and the functions of sharing, internal control mainly from the strategic level, angle, angle and angle to improve the link budget adjustments made in this paper. The main focus is, according to the characteristics of the mode of Financial Sharing Center, from the angle of the B part to improve the group's cash management are analyzed and optimized, not carried on optimization plan for other perspectives, hoping to make a contribution in cash management of B group from the angle of improving link.

【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.71;F426.471

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