【摘要】：在經(jīng)濟全球化背景下，隨著中國經(jīng)濟的高速增長，油脂行業(yè)在快速發(fā)展的同時也面臨著對外依存度太高、行業(yè)產(chǎn)能過剩等現(xiàn)實問題，導致行業(yè)利潤率偏低。整個行業(yè)的發(fā)展，必然要求精細化管理，向管理要效益。益海嘉里集團作為國內(nèi)領(lǐng)先的糧油企業(yè)集團，率先開展了精細化管理工作，資金精細化管理則是其中重要的一環(huán)。 本文以益海嘉里集團資金管理模式優(yōu)化為研究對象，首先從理論梳理入手，分析企業(yè)集團資金管理相關(guān)的委托代理理論、財務分層理論、交易成本理論、信息不對稱理論和內(nèi)部資本市場理論，并對企業(yè)集團資金管理模式進行概述。然后通過分析益海嘉里集團資金管理的宏觀及微觀環(huán)境，找出其當前資金管理業(yè)務中存在的問題。針對問題，理論聯(lián)系實際，結(jié)合資金管理模式理論，進行模式選擇影響因素分析，提出益海嘉里集團資金管理模式的優(yōu)化方案；重點以集權(quán)為主、分權(quán)為輔的企業(yè)集團現(xiàn)金池資金集中管理模式為核心，，從如何建設與管理好集中型現(xiàn)金池平臺、財務共享服務中心、資金信息系統(tǒng)三項基礎(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)務工作，如何發(fā)揮現(xiàn)金池資金集中管理模式的優(yōu)勢，進一步提高理財收益等方面著手，論述益海嘉里集團現(xiàn)金池資金集中管理模式的優(yōu)化。接著，就上述方案實施過程的控制進行討論，從具體的優(yōu)化方案實踐工作中，總結(jié)實施的過程控制中的具體績效指標，并從益海嘉里集團現(xiàn)金池資金管理模式優(yōu)化方案的實際實施績效指標結(jié)果，說明其資金管理模式優(yōu)化方案的顯著效果。 本文通過案例分析，得出企業(yè)集團資金管理模式應持續(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.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.1;F426.82

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