古井集團(tuán)資金集中管理模式案例研究
發(fā)布時(shí)間：2018-10-20 13:08
【摘要】：伴隨著社會(huì)經(jīng)濟(jì)的快速發(fā)展,集團(tuán)公司這一企業(yè)組織形式逐步產(chǎn)生。財(cái)務(wù)管理是集團(tuán)公司管理架構(gòu)中的焦點(diǎn),資金的管理則是財(cái)務(wù)管理活動(dòng)的重中之重。為適應(yīng)集團(tuán)公司的發(fā)展戰(zhàn)略,國內(nèi)外對(duì)資金管理模式進(jìn)行了科學(xué)化的理論研究與實(shí)踐,提出了多種將集團(tuán)財(cái)務(wù)進(jìn)行整合以提高經(jīng)濟(jì)效益和運(yùn)作效率的資金集中管理模式。構(gòu)建合理、高效的資金集中管理模式,并根據(jù)集團(tuán)內(nèi)外部發(fā)展?fàn)顩r不斷進(jìn)行優(yōu)化調(diào)整,以提高集團(tuán)資金的使用效率、減少資金成本、降低企業(yè)的資金風(fēng)險(xiǎn),對(duì)于集團(tuán)管理者來說十分重要。近年來,白酒行業(yè)受政策調(diào)整和經(jīng)濟(jì)水平變化的影響,結(jié)束了“黃金十年”的快速發(fā)展勢頭,開始進(jìn)入深度調(diào)整階段。古井集團(tuán)作為我國白酒行業(yè)的代表性企業(yè),下設(shè)30多家分子公司,資金運(yùn)營狀況復(fù)雜,在2011年便進(jìn)行了資金的集中管理。目前集團(tuán)公司正處于全面整合期,且受行業(yè)趨勢變化的影響較為顯著,在資金風(fēng)險(xiǎn)和資金使用效率方面體現(xiàn)出許多問題。本文采用了案例研究、比較分析和數(shù)據(jù)分析法。首先,對(duì)資金集中管理的相關(guān)文獻(xiàn)和理論進(jìn)行梳理總結(jié),并在此基礎(chǔ)上介紹了資金集中管理的優(yōu)越性,列述了五種具體的資金集中管理模式,從多方面將其進(jìn)行比較。其次,對(duì)古井集團(tuán)的發(fā)展階段和行業(yè)背景進(jìn)行分析,表明其進(jìn)行資金集中管理模式優(yōu)化的必要性;描述了古井集團(tuán)的組織架構(gòu)和資金集中管理現(xiàn)狀,針對(duì)于此提出古井集團(tuán)在資金管理方面存在的具體問題,包括有息負(fù)債率逐年增高、凈運(yùn)營資本占比低、成員單位償債意識(shí)不強(qiáng)、信息化程度不高等。最后,從財(cái)務(wù)預(yù)算控制、進(jìn)行實(shí)時(shí)監(jiān)控、建立考核機(jī)制和信息化建設(shè)四個(gè)方面對(duì)古井集團(tuán)資金集中管理模式提出優(yōu)化措施,并建議古井集團(tuán)將資金集中管理模式與互聯(lián)網(wǎng)金融進(jìn)行創(chuàng)新性結(jié)合,利用互聯(lián)網(wǎng)迅猛發(fā)展的勢頭,轉(zhuǎn)變管理方式、拓寬集團(tuán)投融資渠道、構(gòu)建供應(yīng)鏈金融平臺(tái),有利于提高資金的運(yùn)作效率,保障上下游企業(yè)利益,讓集團(tuán)公司在行業(yè)動(dòng)蕩調(diào)整的環(huán)境下平穩(wěn)發(fā)展。另外,與古井集團(tuán)有著相似背景的集團(tuán)公司,可以通過類似措施,增強(qiáng)集團(tuán)資金的穩(wěn)健性與安全性,節(jié)約資金成本,提高資金運(yùn)作效率,適應(yīng)行業(yè)環(huán)境變化;并增強(qiáng)創(chuàng)新意識(shí),合理運(yùn)用互聯(lián)網(wǎng)金融技術(shù),為集團(tuán)發(fā)展助力,提供全新的發(fā)展思路。
[Abstract]:With the rapid development of social economy, the group company, the enterprise organizational form gradually emerged. Financial management is the focal point in the management structure of group company, and fund management is the most important part of financial management. In order to adapt to the development strategy of the group company, this paper has carried on the scientific theory research and the practice to the fund management mode at home and abroad, and has proposed many kinds of centralized fund management mode which will integrate the group finance to improve the economic benefit and the operation efficiency. To construct a reasonable and efficient centralized fund management model, and to optimize and adjust according to the internal and external development of the group, in order to improve the use efficiency of the group funds, reduce the capital cost, and reduce the capital risk of the enterprise. It is very important for group managers. In recent years, due to the influence of policy adjustment and economic level change, liquor industry has put an end to the rapid development momentum of "Golden decade" and has begun to enter the stage of deep adjustment. Gujing Group, as the representative enterprise of liquor industry in our country, has more than 30 sub-subsidiaries under which the operation of funds is complicated, and the centralized management of funds was carried out in 2011. At present, the group company is in the comprehensive integration period, and is affected by the change of the industry trend, which reflects a lot of problems in the aspects of capital risk and capital use efficiency. Case study, comparative analysis and data analysis are used in this paper. First of all, the related literature and theory of centralized management of funds are summarized, and on this basis, the advantages of centralized management of funds are introduced, and five specific modes of centralized management of funds are listed and compared from various aspects. Secondly, the development stage and industry background of Gujing Group are analyzed, which shows the necessity of optimizing the centralized capital management mode, and describes the organizational structure of Gujing Group and the current situation of centralized capital management. In view of this, the paper puts forward the specific problems existing in the capital management of Gujing Group, including the increase of interest bearing debt ratio year by year, the low proportion of net working capital, the weak consciousness of member units in debt service, and the low degree of informatization, etc. Finally, from four aspects of financial budget control, real-time monitoring, establishment of assessment mechanism and information construction, the paper puts forward the optimization measures for the centralized fund management mode of Gujing Group. It is suggested that Gujing Group should combine the centralized capital management mode with Internet finance innovatively, make use of the rapid development of the Internet, change the management mode, widen the channel of group investment and financing, and construct the supply chain finance platform. It is beneficial to improve the efficiency of capital operation, protect the interests of upstream and downstream enterprises, and make the group company develop smoothly under the environment of industry turbulence and adjustment. In addition, the group companies with similar background to Gujing Group can enhance the stability and security of the group funds, save the cost of funds, improve the efficiency of capital operation, adapt to the changes of the industry environment, and enhance the sense of innovation through similar measures. Rational use of Internet finance technology, for the group's development, to provide a new development ideas.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.82;F406.72
本文編號(hào)：2283277
[Abstract]:With the rapid development of social economy, the group company, the enterprise organizational form gradually emerged. Financial management is the focal point in the management structure of group company, and fund management is the most important part of financial management. In order to adapt to the development strategy of the group company, this paper has carried on the scientific theory research and the practice to the fund management mode at home and abroad, and has proposed many kinds of centralized fund management mode which will integrate the group finance to improve the economic benefit and the operation efficiency. To construct a reasonable and efficient centralized fund management model, and to optimize and adjust according to the internal and external development of the group, in order to improve the use efficiency of the group funds, reduce the capital cost, and reduce the capital risk of the enterprise. It is very important for group managers. In recent years, due to the influence of policy adjustment and economic level change, liquor industry has put an end to the rapid development momentum of "Golden decade" and has begun to enter the stage of deep adjustment. Gujing Group, as the representative enterprise of liquor industry in our country, has more than 30 sub-subsidiaries under which the operation of funds is complicated, and the centralized management of funds was carried out in 2011. At present, the group company is in the comprehensive integration period, and is affected by the change of the industry trend, which reflects a lot of problems in the aspects of capital risk and capital use efficiency. Case study, comparative analysis and data analysis are used in this paper. First of all, the related literature and theory of centralized management of funds are summarized, and on this basis, the advantages of centralized management of funds are introduced, and five specific modes of centralized management of funds are listed and compared from various aspects. Secondly, the development stage and industry background of Gujing Group are analyzed, which shows the necessity of optimizing the centralized capital management mode, and describes the organizational structure of Gujing Group and the current situation of centralized capital management. In view of this, the paper puts forward the specific problems existing in the capital management of Gujing Group, including the increase of interest bearing debt ratio year by year, the low proportion of net working capital, the weak consciousness of member units in debt service, and the low degree of informatization, etc. Finally, from four aspects of financial budget control, real-time monitoring, establishment of assessment mechanism and information construction, the paper puts forward the optimization measures for the centralized fund management mode of Gujing Group. It is suggested that Gujing Group should combine the centralized capital management mode with Internet finance innovatively, make use of the rapid development of the Internet, change the management mode, widen the channel of group investment and financing, and construct the supply chain finance platform. It is beneficial to improve the efficiency of capital operation, protect the interests of upstream and downstream enterprises, and make the group company develop smoothly under the environment of industry turbulence and adjustment. In addition, the group companies with similar background to Gujing Group can enhance the stability and security of the group funds, save the cost of funds, improve the efficiency of capital operation, adapt to the changes of the industry environment, and enhance the sense of innovation through similar measures. Rational use of Internet finance technology, for the group's development, to provide a new development ideas.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.82;F406.72
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