發(fā)布時(shí)間：2018-12-29 20:01

【摘要】：我國(guó)企業(yè)集團(tuán)從萌芽到現(xiàn)在的不斷發(fā)展壯大,已經(jīng)有20多個(gè)年頭。近年來(lái)發(fā)展更是異常迅猛,但與此同時(shí)其在資金管理上也存在不少問(wèn)題。企業(yè)集團(tuán)都期望通過(guò)對(duì)集團(tuán)整體資金的有效管理和控制,以達(dá)到優(yōu)化資金收支結(jié)構(gòu)、防范經(jīng)營(yíng)風(fēng)險(xiǎn)、增強(qiáng)盈利能力的目的,本文主要提出企業(yè)集團(tuán)財(cái)務(wù)集權(quán)集中管理的思路,使企業(yè)集團(tuán)內(nèi)部信息共享,從而提高集團(tuán)整體利益以及管理水平和競(jìng)爭(zhēng)能力,以確保集團(tuán)整體戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。 神華寧煤集團(tuán)公司自成立以來(lái),確立了資金集中管理的資金運(yùn)行體制,施行了貨幣資金收支“兩條線”管理和資金預(yù)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(tuán)公司資金管理的一大頑癥,亟待解決。文章分析了我國(guó)集團(tuán)公司企業(yè)集團(tuán)資金集中管理的主要模式與實(shí)施中面臨的困境,主要提出企業(yè)集團(tuán)財(cái)務(wù)集中管理的思路,指出集權(quán)式財(cái)務(wù)管理具有的優(yōu)勢(shì),綜合運(yùn)用企業(yè)管理理論、尤其是財(cái)務(wù)管理中的資金管理理論、預(yù)算管理理論等對(duì)寧煤集團(tuán)資金管理的基本情況,在此基礎(chǔ)上通過(guò)歸納法與演繹法,采用定性與定量研究相結(jié)合的方式進(jìn)行研究；比較國(guó)內(nèi)外集團(tuán)公司資金管理模式并進(jìn)行評(píng)價(jià),結(jié)合集團(tuán)的實(shí)際情況,構(gòu)建寧煤集團(tuán)資金集中管理的目標(biāo)、構(gòu)架,進(jìn)一步提出寧煤集團(tuán)實(shí)施資金集中管理的改進(jìn)措施。增強(qiáng)集團(tuán)對(duì)下屬單位的財(cái)務(wù)監(jiān)控力度,促進(jìn)貨幣資金良性循環(huán),最大限度地提高資本運(yùn)營(yíng)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(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275.1;F426.21

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