本文選題：貨幣資金 + 資金集中管理與控制　； 參考：《河北大學(xué)》2017年碩士論文

【摘要】：穩(wěn)定的流動性與可持續(xù)的現(xiàn)金流是企業(yè)生存與發(fā)展的核心要素。采取科學(xué)方法籌集、使用、調(diào)配貨幣資金是每個企業(yè)資金管理的追求。拓寬貨幣資金來源渠道、提高貨幣資金使用效率、合理科學(xué)地配置企業(yè)貨幣資金資源,無疑能夠為企業(yè)增強(qiáng)流動性、保障現(xiàn)金持續(xù)流動做出貢獻(xiàn)。隨著企業(yè)的發(fā)展擴(kuò)張,擁有眾多子公司的集團(tuán)公司越來越多,集團(tuán)內(nèi)各公司業(yè)務(wù)發(fā)展不平衡、貨幣資金充足與閑散程度不一,資金分散、資金管理體制松懈、使用效率低下的現(xiàn)象較為嚴(yán)重,加強(qiáng)企業(yè)貨幣資金配置與協(xié)調(diào)管控,提高貨幣資金管理能力勢在必行。貨幣資金集中管理、統(tǒng)一調(diào)配、統(tǒng)一調(diào)劑余缺,能夠迅速緩解企業(yè)資金周轉(zhuǎn)的困難,在提高資金利用效率、降低集團(tuán)融資費用、整合內(nèi)部資源、控制公司財務(wù)風(fēng)險的同時,對集團(tuán)公司的長遠(yuǎn)發(fā)展也有著重要的意義。本文以M(集團(tuán))公司貨幣資金管理為研究重點,對M(集團(tuán))公司的貨幣資金管理現(xiàn)狀進(jìn)行了梳理和總結(jié),認(rèn)為:M(集團(tuán))公司現(xiàn)行貨幣資金管理采取分散管理模式雖然有提高決策效率、支配靈活等優(yōu)點,但存在內(nèi)部各公司貨幣資金窮富不均,大量閑置與嚴(yán)重短缺現(xiàn)象共生。資金缺乏統(tǒng)一調(diào)配機(jī)制,導(dǎo)致資金浪費與高融資成本現(xiàn)象并存、資金利用效率低、現(xiàn)金流不暢等嚴(yán)重問題。對此,借鑒現(xiàn)有成功企業(yè)的做法,提出M(集團(tuán))公司應(yīng)該采用貨幣資金集中管理控制模式來管理貨幣資金。在分析對比了各種貨幣資金集中管理模式特點的基礎(chǔ)上,本文研究設(shè)計了M(集團(tuán))公司“現(xiàn)金池”模式下的貨幣資金集中管控體系,并系統(tǒng)地從銀行賬戶管理、資金上劃下?lián)堋⒐緝?nèi)部投融資管理、預(yù)算管理等方面為M(集團(tuán))公司規(guī)劃了“現(xiàn)金池”模式下的貨幣資金管理。以期能夠指導(dǎo)M(集團(tuán))公司完善貨幣資金管理體系,提高資金使用效率。
[Abstract]:Stable liquidity and sustainable cash flow are the core elements of enterprise survival and development. Adopting scientific methods to raise, use and allocate money funds is the pursuit of each enterprise's fund management. To broaden the sources of money funds, to improve the efficiency of the use of money funds, and to rationally and scientifically allocate the financial resources of enterprises can undoubtedly contribute to the enhancement of liquidity and the protection of continued cash flows. With the development and expansion of enterprises, there are more and more group companies with many subsidiaries. The business development of various companies within the group is uneven, the degree of money adequacy and idleness varies, the funds are dispersed, and the fund management system is lax. The phenomenon of inefficient use is more serious, so it is imperative to strengthen the allocation and coordination of monetary funds in enterprises and to improve the management ability of money funds. Centralized management of money funds, unified allocation, unified adjustment of remaining and deficient funds can quickly alleviate the difficulties of capital turnover in enterprises, while improving the efficiency of capital utilization, reducing group financing costs, integrating internal resources, and controlling the financial risks of companies, Also has the important significance to the group company's long-term development. This paper focuses on the money fund management of M (Group) Company, and summarizes the current situation of the money fund management of MGroup Company. It is considered that although the decentralized management mode of the current currency fund management in the W M (Group) Company has the advantages of improving the efficiency of decision making and controlling flexibly, there exists a large amount of idle money and a serious shortage of money funds in the internal companies, which are poor and rich, and exist in symbiosis with the serious shortage. The lack of unified allocation mechanism leads to serious problems, such as the coexistence of capital waste and high financing cost, the low efficiency of capital utilization, the poor cash flow, and so on. In view of this, this paper draws lessons from the existing successful enterprises, and puts forward that the M (Group) Company should adopt the mode of centralized management and control of monetary funds to manage the monetary funds. On the basis of analyzing and comparing the characteristics of various centralized management modes of monetary funds, this paper studies and designs the centralized control system of monetary funds under the "cash pool" mode of M (Group) Company, and systematically transfers funds from bank account management. Internal investment and financing management, budget management and other aspects for the M (Group) company to plan the "cash pool" mode of monetary fund management. In order to guide the M (Group) company to improve the money management system, improve the efficiency of the use of funds.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.88;F406.7

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