基于现金池模式的S省邮政公司资金集中管理模式研究

发布时间：2018-10-04 19:05

【摘要】：资金是企业经营发展的“血液”,资金存量充足、结构合理、运用顺畅是企业成长壮大和实现战略目标的重要保障。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,也成为企业管理的核心内容之一。当前国内一些企业都不同程度存在资金管理体制分散、管控松散、使用效率低下的问题。纵观国内外大型企业集团发展历程,要提升企业资金管理的控制、协同及共享能力,必须借助现代化的信息和网络技术实行资金的集中管理,从而实现企业集团资金的统筹、分配、使用、管理和监督,使资金使用效率达到最大化。论文较为深入地分析了S省邮政公司资金管理现状,通过对可供选择的资金集中管理模式进行比较,建议采用基于技术先进的商业银行企业网上银行服务的现金池模式,以帮助S省邮政有效提升企业资金管理水平。该模式的实施应注意以下内容：在省公司与合作银行签署协议的基础上,所属市、县级单位只允许开立收入、支出两个银行账户,通过商业银行的企业网上银行系统,实现公司所属各级单位每日的营收资金全部逐级上划和支出账户日间透支、日终逐级填平的企业账户零余额管理,从而实现全省范围资金集中,进而构建一个科学的、可操作性强、适应S省邮政发展需要的资金集中管理系统,以最大限度地调剂资金余缺,提高资金使用效率,发挥企业整体优势。论文基于现有的资金集中管理理论体系,根据国内外集团企业资金集中管理模式及发展情况,结合省级邮政公司业务特点及内部管理的需要等,运用理论与实践结合方法,进行比较分析,构建适合本公司发展需要的资金集中管理体系,为在目前集团公司财务集中管控体制下,省级邮政企业如何实行企业资金集中管理提供了可行思路,以期对省级邮政企业提供一定的借鉴和指导。论文作者在S省邮政公司从事多年资金管理工作,对邮政企业资金管理现状和历程有较深的体会。论文是基于现有的资金集中管理理论体系,根据国内外集团企业资金集中管理模式及发展情况,结合省级邮政公司业务特点及内部管理的需要等,将理论知识与应用于实践环节,通过深入地分析思考,为省级邮政企业如何实行企业资金集中管理提供了可行思路,以期对省级邮政企业提供一定的借鉴和指导。
[Abstract]:Capital is the "blood" of enterprise management and development, the stock of funds is sufficient, the structure is reasonable, and the smooth use of funds is an important guarantee for the enterprise to grow and to realize the strategic goal. How to strengthen the management of funds and improve the efficiency of capital operation has become the most important part of the financial management of enterprises, and it has also become one of the core contents of enterprise management. At present, some domestic enterprises have the problems of decentralized fund management system, loose control and inefficient use. Throughout the development process of large enterprise groups at home and abroad, in order to enhance the control, cooperation and sharing ability of enterprise capital management, we must implement centralized management of funds by means of modern information and network technology, so as to realize the overall planning of enterprise group funds. Allocate, use, manage and supervise to maximize the efficiency of the use of funds. The paper deeply analyzes the current situation of funds management in S Province Post Company, and proposes to adopt the cash pool model of online banking service based on advanced technology through the comparison of the available centralized management mode of funds. In order to help S Province Post effectively improve the level of corporate capital management. The implementation of this model should pay attention to the following contents: on the basis of the agreement between the provincial company and the cooperative bank, the municipal, county-level units are only allowed to open income, expend two bank accounts, and pass through the commercial bank's enterprise online banking system. To realize the management of the zero balance of the enterprise account that all the daily revenue funds of the company's units at all levels are drawn up step by step and the expenditure account is overdrawn during the day, so as to realize the centralization of funds throughout the province, and thus to build a scientific, The centralized fund management system, which has strong maneuverability and adapts to the needs of postal development in S province, can adjust the fund surplus and deficiency to the maximum extent, improve the efficiency of fund use and give play to the overall advantage of the enterprise. Based on the existing centralized fund management theory system, according to the centralized management mode and development of domestic and foreign group enterprises, combined with the business characteristics of provincial postal companies and the needs of internal management, the paper applies the method of combining theory with practice. Through comparative analysis, the paper constructs a centralized fund management system suitable for the development of the company, which provides a feasible way for the provincial postal enterprises to implement the centralized management of enterprise funds under the current centralized financial control system of the group company. With a view to provincial postal enterprises to provide certain reference and guidance. The author has been engaged in fund management for many years in S province postal company, and has a deep understanding of the present situation and course of fund management in postal enterprises. The paper is based on the existing centralized fund management theory system, according to the domestic and foreign group enterprise centralized fund management model and development situation, combined with provincial postal company business characteristics and internal management needs, etc. The theoretical knowledge and application in practice, through in-depth analysis and reflection, provide a feasible way for provincial postal enterprises to implement the centralized management of enterprise funds, in order to provide certain reference and guidance for provincial postal enterprises.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F616

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