本文選題：廈門國貿(mào) + 資金管理�。� 參考：《廈門大學(xué)》2014年碩士論文

【摘要】：在經(jīng)濟(jì)全球化以及中國經(jīng)濟(jì)高速發(fā)展的大背景下,中國大型企業(yè)集團(tuán)內(nèi)部資金管理問題逐漸成為企業(yè)經(jīng)營管理的焦點(diǎn)。特別是大型企業(yè)集團(tuán)的資金調(diào)撥與結(jié)算、集中授信與借貸以及資金集中理財?shù)荣Y金運(yùn)營問題越來越受到學(xué)術(shù)界和企業(yè)界的廣泛關(guān)注。 廈門國貿(mào)是一家市屬國有控股上市公司,經(jīng)營范圍涵蓋流通業(yè)務(wù)、房地產(chǎn)開發(fā)與銷售和產(chǎn)業(yè)群投資。近幾年來,廈門國貿(mào)經(jīng)營規(guī)模快速增長,其子公司及分支機(jī)構(gòu)逐漸增多,資金集中管理壓力隨之加大。作者嘗試通過此文,對當(dāng)今國內(nèi)外企業(yè)集團(tuán)資金運(yùn)營模式進(jìn)行系統(tǒng)分析與對比,借鑒國內(nèi)外先進(jìn)資金管理理念,探討適合廈門國貿(mào)經(jīng)營特點(diǎn)的資金集中運(yùn)營模式。 本文主要分為四個部分：第一部分是集團(tuán)企業(yè)資金管理相關(guān)理論和模式,簡要闡述了信息不對稱理論、內(nèi)部控制理論、財務(wù)分層理論等；第二部分為典型資金集中管理模式比較分析；第三部分是廈門國貿(mào)資金管理現(xiàn)狀分析；最后一部分為廈門國貿(mào)資金集中管理改進(jìn)與完善,主要包括中長期資金資源規(guī)劃與預(yù)算、資金管理系統(tǒng)軟件、賬戶集中管理模式、外匯集中管理和授信集中管理等。通過上述一系列舉措,廈門國貿(mào)近幾年累計節(jié)約財務(wù)費(fèi)用5億元以上。
[Abstract]:Under the background of economic globalization and the rapid development of China's economy, the internal capital management of large enterprise groups in China has gradually become the focus of enterprise management. In particular, the capital allocation and settlement of large enterprise groups, centralized credit and lending, as well as centralized financing of funds and other issues of capital operation have attracted more and more attention from academia and the business community. Xiamen Guomao is a state-owned listed company, covering circulation business, real estate development and sales and industrial group investment. In recent years, the scale of Xiamen International Trade has grown rapidly, its subsidiaries and branches have gradually increased, and the pressure of centralized capital management has been increased. Through this article, the author tries to make a systematic analysis and comparison of the capital operation mode of domestic and foreign enterprise groups, draw lessons from the advanced capital management concepts at home and abroad, and discuss the centralized operation mode of funds suitable for the characteristics of Xiamen's international trade operation. This paper is mainly divided into four parts: the first part is related theories and models of group enterprise capital management, briefly elaborated the information asymmetry theory, the internal control theory, the financial stratification theory and so on; The second part is the comparative analysis of the typical centralized fund management model; the third part is the analysis of the current situation of Xiamen international trade fund management; the last part is the improvement and improvement of Xiamen international trade funds centralized management, mainly including the medium and long term capital resource planning and budget. Fund management system software, account centralized management mode, foreign exchange centralized management and credit centralized management. Through the above-mentioned series of measures, Xiamen International Trade in recent years accumulated savings in financial costs of more than 500 million yuan.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275.1

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