【摘要】：國家電網(wǎng)公司作為典型的國家控股中央企業(yè),其電力業(yè)務(wù)的經(jīng)營運(yùn)作對國民經(jīng)濟(jì)產(chǎn)生的重大影響顯而易見。國家電網(wǎng)公司積極響應(yīng)國資委的號召,自2009年開始倡導(dǎo)和實(shí)施以“六統(tǒng)一、五集中”為核心內(nèi)容的財務(wù)集約化管理模式,其中“五集中”指的是會計(jì)集中核算、資金集中管理、資本集中運(yùn)作、預(yù)算集約調(diào)控和風(fēng)險在線監(jiān)控。財務(wù)管理是企業(yè)管理的重要內(nèi)容,其直接對企業(yè)整體效益產(chǎn)生影響,資金管理又是財務(wù)管理中的重中之重,非常值得研究。在財務(wù)集約化管理模式下,資金集中管理作為其五大核心內(nèi)容之一,其從實(shí)施至今已有三年的時間,在這三年里實(shí)施過程里,資金集中管理中的“現(xiàn)金池”模式是否得到充分地研究,能否抓住“現(xiàn)金池”模式的實(shí)施重難點(diǎn),資金集中管理實(shí)施過程是否順利,存在著哪些問題,如何應(yīng)對這些問題,對國家電網(wǎng)公司成功實(shí)施財務(wù)集約化管理模式,實(shí)現(xiàn)公司最終目標(biāo)具有非常重要的意義。 本文的研究目的是,在介紹國家電網(wǎng)公司財務(wù)集約化管理背景下資金集中管理的基礎(chǔ)上,研究兩個問題：一是對資金集中管理的核心內(nèi)容——“現(xiàn)金池”模式進(jìn)行分析,搞清楚國家電網(wǎng)公司“現(xiàn)金池”模式的選擇原因、內(nèi)在要求、機(jī)制保障和實(shí)施重難點(diǎn)；二是資金集中管理的優(yōu)化問題,即搞清楚在實(shí)施的三年時間里,資金集中管理存在的主要問題是什么,以及如何應(yīng)對和優(yōu)化,使得資金集中管理可以更加順利地實(shí)施。 本文共分為七章,七章的內(nèi)容如下： 第一章是導(dǎo)論,包括了研究背景、研究目的、研究思路和研究方法四節(jié)內(nèi)容； 第二章是文獻(xiàn)綜述,該部分主要針對資金集中管理的文獻(xiàn)研究的四個專題進(jìn)行綜述：資金集中管理的基礎(chǔ)理論研究、資金集中管理的實(shí)施研究、資金集中管理的模式研究以及資金集中管理模式的應(yīng)用研究； 第三章是資金集中管理的理論分析,這一章有三節(jié)的內(nèi)容,首先介紹了資金集中管理的基礎(chǔ)理論,有委托代理理論、交易成本理論和內(nèi)部資本市場理論三種,然后是對資金集中管理的基本問題進(jìn)行分析,包括了資金集中管理的內(nèi)涵、原則、條件和階段四個基本問題,最后梳理了資金集中管理的六種模式； 第四章是國家電網(wǎng)公司資金集中管理內(nèi)容框架介紹,同樣有三節(jié)的內(nèi)容,首先對國家電網(wǎng)公司進(jìn)行了簡介,包括了其組織結(jié)構(gòu),然后對國家電網(wǎng)公司實(shí)施的財務(wù)集約化管理模式進(jìn)行了概述,概述了其思路目標(biāo)、核心思想和主要內(nèi)容,最后介紹了國家電網(wǎng)公司資金集中管理的思路與內(nèi)容； 第五章是國家電網(wǎng)公司“現(xiàn)金池”模式研究,主要分為國家電網(wǎng)公司”現(xiàn)金池”模式的選擇分析、國家電網(wǎng)公司“現(xiàn)金池”模式的內(nèi)容要求分析、國家電網(wǎng)公司的制度保障分析以及國家電網(wǎng)公司“現(xiàn)金池”模式的實(shí)施重難點(diǎn)分析四塊內(nèi)容。 第六章是國家電網(wǎng)公司資金集中管理優(yōu)化策略研究,首先簡單地介紹了國家電網(wǎng)公司資金集中管理主要存在的問題,包括了信息平臺不完善、資金預(yù)算的缺乏和資金風(fēng)險控制不力這三個方面,最后根據(jù)存在問題提出相應(yīng)的優(yōu)化策略。 第七章是是結(jié)論,是對論文核心內(nèi)容的一個總結(jié)。 本文的主要貢獻(xiàn)：本文研究了兩個方面內(nèi)容,一是對資金集中管理的“現(xiàn)金池”模式進(jìn)行了分析,提出了國家電網(wǎng)公司“現(xiàn)金池”模式選擇的原因、內(nèi)在的要求、保障的制度以及實(shí)施的重難點(diǎn)；二是對資金集中管理存在的問題進(jìn)行了分析,并提出優(yōu)化策略。這兩個方面內(nèi)容的研究可以使得資金集中管理在實(shí)施過程中抓住重點(diǎn),為國家電網(wǎng)公司更好地實(shí)施資金集中管理提供參考。
[Abstract]:The State Grid Corporation, as a typical state-holding central enterprise, has a clear impact on the operation of its power business on the national economy. State Grid Corporation has responded positively to the call of SASAC, and began to advocate and implement the financial intensive management mode based on "VI. unified and five-set" in 2009, in which the "five-set" refers to the centralized accounting of the accounting, the centralized management of capital, the operation of capital concentration, the intensive control of the budget and the on-line monitoring of the risk. The financial management is the important content of the enterprise management, which directly affects the overall benefit of the enterprise, and the fund management is the top priority in the financial management, and it is worth studying. In the financial intensive management mode, the centralized management of funds is one of the five core contents of the fund, and it has been a three-year time from the implementation to the present. In the course of the three-year implementation, the "cash pool" mode in the centralized management of funds has been fully researched, Whether it is difficult to grasp the implementation of the "cash pool" mode, whether the implementation process of the fund centralized management is smooth, what problems exist, how to deal with these problems, the successful implementation of the financial intensive management mode of the State Grid Corporation, and the realization of the ultimate goal of the company are of great importance. The purpose of this paper is to study the two problems on the basis of introducing the centralized management of funds in the background of the financial intensive management of the State Grid: one is to divide the core content of the centralized management of capital _ "cash pool" The paper analyses the reasons, the internal requirements, the mechanism guarantee and the implementation of the "cash pool" mode of the State Grid Corporation, and the optimization of the centralized management of the funds, that is, it is clear that the main problems in the centralized management of the funds in the three years of implementation are the following: ? and how to deal with and optimize such that the centralized management of funds can be more successful The article is divided into seven chapters and seven chapters. The first chapter is the introduction, including the research background, the research purpose, the research thinking and the research party The second chapter is the summary of the literature, which is mainly focused on the four documents of the centralized management of funds. A review of the topics: the basic theory of the centralized management of funds, the implementation of the centralized management of funds, the model study of the centralized management of funds and the centralized management of the funds The third chapter is the theoretical analysis of fund management. In this chapter, there are three sections: first, the basic theory of fund management is introduced, and three are entrusted agency theory, transaction cost theory and internal capital market theory, and then the basic problem of the centralized management of capital is analyzed, including the fund set The connotation, principle, condition and stage of management are four basic problems, and the funds are finally sorted out. The six modes of centralized management; the fourth chapter is the introduction of the centralized management content framework of the State Grid Corporation, and the same is the contents of the three sections, first of which is carried out to the State Grid Corporation The introduction, including its organizational structure, then provides an overview of the financial intensive management mode implemented by the State Grid Corporation, and provides an overview of its train of thought, the core idea and the main content, and finally introduces the State Grid Company's capital. The thought and content of the centralized management of gold; the fifth chapter is the State Grid Corporation, "ash po" The research of the " mode is mainly divided into the selection analysis of the "cash pool" mode of the State Grid Corporation, the content requirement analysis of the "cash pool" mode of the State Grid Corporation, the analysis of the system guarantee of the State Grid Corporation, and the "cash pool" mode of the State Grid Corporation." The fourth chapter is the research of the key management and optimization strategy of the State Grid Corporation. The main problems in the centralized management of the funds of the State Grid Corporation are briefly introduced, including the imperfect information platform and the shortage of the capital budget. The three aspects of the poor control of the risk of spent and capital are the last A corresponding optimization strategy is proposed according to the existing problems. It is concluded that it is a summary of the core contents of the paper. The main contributions of this paper are as follows: First, the "cash pool" model of the centralized management of funds is analyzed, and the reasons for the selection of the "cash pool" mode of the State Grid Corporation are put forward. The internal requirements, the system of guarantee and the difficult point of implementation; the other is the centralized management of funds The existing problems are analyzed, and the optimization strategy is put forward. The research of the two aspects can make the centralized management of funds grasp the key points in the implementation process and be the country
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.61

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