ERP环境下集团资金集中管理的框架构建

发布时间：2018-04-03 17:31

本文选题：ERP　切入点：资金集中管理　出处：《会计之友》2013年05期

【摘要】：ERP环境下集团资金集中管理可以帮助企业集团最大限度地提高资金使用效率,避免因内部交易引起不必要的资金流动,减少资金结算的在途时间等。ERP为集团资金集中管理提供了有力的保障和基础平台,通过结构方程模型建立ERP环境下企业集团资金集中管理的框架,检验资金集中管理系统建设的关键影响因素,将有利于提升财务监控的效率和效果,加强货币资金集中管理的风险控制,对加强集团资金管理、降低资金成本具有重要的现实意义。研究结果显示,影响资金集中管理框架构建因素依次为:控制风险、资金预算控制、资金管理决策系统、网上银行、财务、物流等模块信息的集成、资金监控力度。
[Abstract]:The centralized management of group funds under ERP environment can help enterprise groups to maximize the efficiency of the use of funds and avoid unnecessary capital flows caused by internal transactions.ERP provides a powerful guarantee and basic platform for the centralized management of the group funds. Through the structural equation model, the framework of the centralized management of enterprise group funds under the environment of ERP is established.To examine the key influencing factors in the construction of centralized fund management system will be conducive to improving the efficiency and effectiveness of financial monitoring, strengthening the risk control of centralized management of monetary funds, and strengthening the management of group funds.Reducing the cost of capital has important practical significance.The results show that the factors influencing the construction of centralized fund management framework are as follows: control risk, capital budget control, fund management decision system, information integration of online banking, finance, logistics and so on, and the intensity of fund monitoring.
【作者单位】：哈尔滨师范大学经济学院;
【基金】：哈尔滨师范大学博士科研启动资金项目阶段性成果,项目编号:SGB2011-22
【分类号】：F275.1;F232

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