K集团资金集中管理的财务共享模式研究

发布时间：2021-08-15 13:29

　　资金是企业的最重要资源之一,充足的资金是企业发展的有力保障,而对资金有效的利用,可以进一步降低企业的经营成本,提高企业的竞争力。随着经济的不断发展,企业积累的财富越来越多,在企业不断的对外扩张中,财富分散越来越广,资金不同地区,不同的国家流动。如何对分散在各地、各个企业中的资金进行有效管理,逐渐成为学者、企业家研究的课题,通过对内部资本市场是否有效的探讨及不断的管理实践中,逐步形成结算中心、现金池、财务公司等共享模式下的企业资金集中管理。集团资金的集中管理,可以充分利用内部富余的资金,降低企业的外部融资规模,降低了融资成本。另外对资金的集中管理,可以加强对资金结算的监控,强化风险管控,确保资金安全。K集团是国内一家从事第三方医学检验的企业,在广州于1994年成立,在2007年开始,通过收购或新设的方式,在全国各地建立子公司。于2018年,K集团下属公司已经遍布全国除西藏外的其他省会城市及部份地级市,共计50多家子公司。跨地域、跨组织导致的资金管理问题也越来越严重了。如资金的信息不对称,集团无法及时准确掌握集团整体的资金流量、流向和存量;如由于缺乏资金归集和调配机制,无法利用集团内部形成... 

【文章来源】：广东外语外贸大学广东省

【文章页数】：83 页

【学位级别】：硕士

【文章目录】：
Acknowledgements
Abstract
摘要
Chapter1 Introduction
    1.1 Research Background and Significance
        1.1.1 Research Background
        1.1.2 The significance of research
    1.2 Literature Review
        1.2.1 Centralized Fund Management
        1.2.2 Financial Shared Service
    1.3 Research Content and Methodology
        1.3.1 Research Content and Technical Route
        1.3.2 Research Methodology
    1.4 Research Innovation
Chapter2 Related Concepts and Theories of Centralized Fund Management
    2.1 Overview of Centralized Fund Management& Financial Shared Service
        2.1.1 Definition and Content of Centralized Fund Management
        2.1.2 Definition of Financial Shared Service
        2.1.3 Differences between the Centralized Fund Management and the TraditionalFund Management
    2.2 Theoretical foundation for Centralized Fund Management
        2.2.1 Internal Capital Market Theory
        2.2.2 Principal-agent Theory
        2.2.3 Theory on Combination of Industry and Finance
    2.3 Centralized Fund Management models
        2.3.1 Unified Collection and Allocation of Funds
        2.3.2 Allocation of Reserve Funds
        2.3.3 Settlement Center Model
        2.3.4 Internal Banking Model
        2.3.5 Finance Company
        2.3.6 Cash Pooling Model
Chapter3 Description of K Group's Centralized Fund Management Implementation
    3.1 Profile of K Group
    3.2 Financial Management Model of K Group
    3.3 Fund Management Status of K Group
    3.4 Current Fund Management Problems of K Group
Chapter4 Case Study of K Group's Centralized Fund Management
    4.1 Cause Analysis of K Group's Fund Management Problems
        4.1.1 Historical Development of K Group
        4.1.2 Lack of Centralized Fund Management
        4.1.3 Lack of Advanced Centralized Fund Management Information Platform
        4.1.4 Lack of Effective Fund Budgeting Management System
    4.2 Necessity Analysis of K Group's Centralized Fund ManagementImplementation
        4.2.1 Fund Needs of K Group's Development
        4.2.2 Needs of K Group's Fund Cost Reduction
        4.2.3 Needs for Strengthening K Group's Fund Security Management
    4.3 Feasibility Analysis of K Group's Centralized Fund Management
        4.3.1 External Environment Analysis
        4.3.2 Internal Environment Analysis
Chapter5 Research Conclusion and Policy Suggestions for K Group's CentralizedFund Management
    5.1 Conclusion of the Research on K Group's Centralized Fund ManagementSharing Model
    5.2 Policy Suggestions for Implementing Centralized Fund Management
        5.2.1 Improve the Organizational Structure and Responsibilities of the GroupFund Management Center
        5.2.2 Improve the Management System and the Process Rearrangement
        5.2.3 Establish a Centralized Fund Management Information Platform
        5.2.4 Implement the Bank-enterprise Direct Connection
        5.2.5 Strengthen Fund Budgeting Management
    5.3 Possible Risks and Countermeasures of K Group's Centralized FundManagement
        5.3.1 Legal Risks
        5.3.2 Credit Risks
        5.3.3 Operation Risks of Centralized Fund Management
        5.3.4 Security Risks of Fund Management Platform
    5.4 Preliminary Effect Evaluation of K Group's Centralized Fund Management
    5.5 Limitations of the Present Study and Implications for Future Studies
Chapter6 Conclusions
REFERENCE



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