【摘要】：我國企業(yè)集團從萌芽到現(xiàn)在的不斷發(fā)展壯大,已經(jīng)有20多個年頭。近年來發(fā)展更是異常迅猛,但與此同時其在資金管理上也存在不少問題。企業(yè)集團都期望通過對集團整體資金的有效管理和控制,以達到優(yōu)化資金收支結(jié)構(gòu)、防范經(jīng)營風險、增強盈利能力的目的,本文主要提出企業(yè)集團財務(wù)集權(quán)集中管理的思路,使企業(yè)集團內(nèi)部信息共享,從而提高集團整體利益以及管理水平和競爭能力,以確保集團整體戰(zhàn)略目標的實現(xiàn)。 神華寧煤集團公司自成立以來,確立了資金集中管理的資金運行體制,施行了貨幣資金收支“兩條線”管理和資金預算管理的制度。但是,內(nèi)部銀行存借款的大額占用,透支額度的增加,已成為集團公司資金管理的一大頑癥,亟待解決。文章分析了我國集團公司企業(yè)集團資金集中管理的主要模式與實施中面臨的困境,主要提出企業(yè)集團財務(wù)集中管理的思路,指出集權(quán)式財務(wù)管理具有的優(yōu)勢,綜合運用企業(yè)管理理論、尤其是財務(wù)管理中的資金管理理論、預算管理理論等對寧煤集團資金管理的基本情況,在此基礎(chǔ)上通過歸納法與演繹法,采用定性與定量研究相結(jié)合的方式進行研究；比較國內(nèi)外集團公司資金管理模式并進行評價,結(jié)合集團的實際情況,構(gòu)建寧煤集團資金集中管理的目標、構(gòu)架,進一步提出寧煤集團實施資金集中管理的改進措施。增強集團對下屬單位的財務(wù)監(jiān)控力度,促進貨幣資金良性循環(huán),最大限度地提高資本運營效能。
[Abstract]:China's enterprise groups from the bud to the current continuous development and growth, has been more than 20 years. In recent years, the development is extremely rapid, but at the same time, there are many problems in capital management. Enterprise groups expect to optimize the structure of income and expenditure of funds, guard against operating risks and enhance profitability through the effective management and control of the group's overall funds. This paper mainly puts forward the idea of centralized management of financial power of enterprise groups. In order to ensure the realization of the group's overall strategic goal, the information sharing within the enterprise group can improve the group's overall interests, management level and competitive ability. Since the establishment of Shenhua Ning Coal Group Company, it has established the fund operation system of centralized capital management, and implemented the system of "two lines" management and capital budget management of monetary fund income and expenditure. However, the large occupation of internal bank deposits and loans and the increase of overdraft amount have become a serious problem in the capital management of the group company and need to be solved urgently. This paper analyzes the main mode and difficulties in the implementation of centralized capital management of enterprise groups in China, puts forward the ideas of centralized financial management of enterprise groups, and points out the advantages of centralized financial management. Comprehensive application of enterprise management theory, especially financial management theory, budget management theory to the basic situation of capital management of Ningmei Group, on this basis, through induction and deduction, Using the combination of qualitative and quantitative research; This paper compares and evaluates the capital management mode of domestic and foreign group companies, and combines with the actual situation of the group, constructs the goal and framework of capital centralized management of Ning Coal Group, and further puts forward the improvement measures for the implementation of centralized capital management in Ning Coal Group. Strengthen the group's financial supervision over subordinate units, promote the virtuous circle of monetary funds, and improve the efficiency of capital operation to the maximum extent.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.1;F426.21

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