【摘要】：在經(jīng)濟(jì)全球化背景下，隨著中國(guó)經(jīng)濟(jì)的高速增長(zhǎng)，油脂行業(yè)在快速發(fā)展的同時(shí)也面臨著對(duì)外依存度太高、行業(yè)產(chǎn)能過(guò)剩等現(xiàn)實(shí)問(wèn)題，導(dǎo)致行業(yè)利潤(rùn)率偏低。整個(gè)行業(yè)的發(fā)展，必然要求精細(xì)化管理，向管理要效益。益海嘉里集團(tuán)作為國(guó)內(nèi)領(lǐng)先的糧油企業(yè)集團(tuán)，率先開(kāi)展了精細(xì)化管理工作，資金精細(xì)化管理則是其中重要的一環(huán)。 本文以益海嘉里集團(tuán)資金管理模式優(yōu)化為研究對(duì)象，首先從理論梳理入手，分析企業(yè)集團(tuán)資金管理相關(guān)的委托代理理論、財(cái)務(wù)分層理論、交易成本理論、信息不對(duì)稱(chēng)理論和內(nèi)部資本市場(chǎng)理論，并對(duì)企業(yè)集團(tuán)資金管理模式進(jìn)行概述。然后通過(guò)分析益海嘉里集團(tuán)資金管理的宏觀及微觀環(huán)境，找出其當(dāng)前資金管理業(yè)務(wù)中存在的問(wèn)題。針對(duì)問(wèn)題，理論聯(lián)系實(shí)際，結(jié)合資金管理模式理論，進(jìn)行模式選擇影響因素分析，提出益海嘉里集團(tuán)資金管理模式的優(yōu)化方案；重點(diǎn)以集權(quán)為主、分權(quán)為輔的企業(yè)集團(tuán)現(xiàn)金池資金集中管理模式為核心，，從如何建設(shè)與管理好集中型現(xiàn)金池平臺(tái)、財(cái)務(wù)共享服務(wù)中心、資金信息系統(tǒng)三項(xiàng)基礎(chǔ)工作，如何做好現(xiàn)金池資金集中管理模式下的資金管理業(yè)務(wù)工作，如何發(fā)揮現(xiàn)金池資金集中管理模式的優(yōu)勢(shì)，進(jìn)一步提高理財(cái)收益等方面著手，論述益海嘉里集團(tuán)現(xiàn)金池資金集中管理模式的優(yōu)化。接著，就上述方案實(shí)施過(guò)程的控制進(jìn)行討論，從具體的優(yōu)化方案實(shí)踐工作中，總結(jié)實(shí)施的過(guò)程控制中的具體績(jī)效指標(biāo)，并從益海嘉里集團(tuán)現(xiàn)金池資金管理模式優(yōu)化方案的實(shí)際實(shí)施績(jī)效指標(biāo)結(jié)果，說(shuō)明其資金管理模式優(yōu)化方案的顯著效果。 本文通過(guò)案例分析，得出企業(yè)集團(tuán)資金管理模式應(yīng)持續(xù)優(yōu)化，不斷改善，提高適用性，才能取得良好的管理收益的結(jié)論。
[Abstract]:Under the background of economic globalization, with the rapid growth of China's economy, the oil and fat industry is faced with such practical problems as the high degree of dependence on foreign countries and overcapacity, which leads to the low profit margin of the industry. The development of the whole industry, must require fine management, to management to benefit. As the leading grain and oil enterprise group in China, Yihai-Kerry Group has taken the lead in fine management, and fine capital management is an important part of it. This paper takes the optimization of fund management mode of Yihai-Kerry Group as the research object. First of all, it analyzes the principal-agent theory, financial stratification theory and transaction cost theory of enterprise group fund management. Information asymmetry theory and internal capital market theory, and the enterprise group capital management model is summarized. Then, by analyzing the macro and micro environment of fund management in Yihai Kerry Group, we find out the problems existing in its current fund management business. Aiming at the problem, combining theory with practice, combining with the theory of fund management mode, this paper analyzes the influencing factors of mode selection, and puts forward the optimized scheme of fund management mode of Yihai Kerry Group, which focuses on centralization. The centralized fund management model of enterprise group cash pool supplemented by decentralization is the core, which includes how to build and manage the centralized cash pool platform, the financial sharing service center and the fund information system. How to do well the business of fund management under the mode of centralized management of cash pool funds, how to give full play to the advantages of the mode of centralized management of cash pool funds, and how to further improve the income of financial management, etc. This paper discusses the optimization of the centralized management mode of the cash pool of Yihai Kerry Group. Then, the paper discusses the control of the implementation process of the above program, and summarizes the specific performance indicators in the process control of the implementation from the practical work of the specific optimization scheme. And from the actual implementation of the performance indicators of the optimization scheme of cash pool fund management model of Yihai-Kerry Group, the remarkable effect of the optimization scheme of the cash pool management mode of Yihai-Kerry Group is illustrated. Based on the case study, this paper draws the conclusion that the capital management mode of enterprise group should be continuously optimized, improved, and applied in order to obtain good management income.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275.1;F426.82

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