本文選題：資金集中管理　切入點(diǎn)：收支兩條線　出處：《西安石油大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的高速發(fā)展,國(guó)民經(jīng)濟(jì)已進(jìn)入穩(wěn)增長(zhǎng)、促改革、防風(fēng)險(xiǎn)的新階段,高成本時(shí)代的悄然到來給企業(yè)帶來較為嚴(yán)重的資金壓力,資金管理的重要性變的愈加重要。新時(shí)代背景下集團(tuán)型企業(yè)應(yīng)該如何發(fā)揮資金規(guī)模優(yōu)勢(shì),增強(qiáng)資源協(xié)同效應(yīng),已經(jīng)成為衡量現(xiàn)代企業(yè)綜合實(shí)力的重要因素。資金集中管理作為一種科學(xué)的資金管理方式,在優(yōu)化資金配置,降低資金成本,防范資金風(fēng)險(xiǎn)方面都具有強(qiáng)大作用,因此,推行并不斷優(yōu)化資金集中管理是企業(yè)集團(tuán)持續(xù)發(fā)展歷程的必經(jīng)之路。本文的研究對(duì)象YS公司自2012年起在全公司內(nèi)實(shí)行收支兩條線資金集中管理,經(jīng)過三年的運(yùn)行,資金集中管理取得了一定成效,但其在流程設(shè)置、執(zhí)行效率、信息化建設(shè)、制度保障等方面仍存在現(xiàn)實(shí)問題,資金集中管理有很大提升空間,因此,有必要對(duì)YS公司資金集中管理進(jìn)行研究并提出改進(jìn)建議。文章在回顧資金集中管理理論研究的基礎(chǔ)上,對(duì)YS公司資金集中管理的現(xiàn)狀進(jìn)行詳細(xì)分析,通過問卷調(diào)查及數(shù)據(jù)研究等方式分析總結(jié)公司資金集中管理存在的問題及原因。針對(duì)YS公司資金集中管理存在問題進(jìn)行優(yōu)化方案及配套措施設(shè)計(jì),即在不改變現(xiàn)有“收支兩條線”集中管理模式的基礎(chǔ)上,從健全資金管理制度、規(guī)范收支兩條線業(yè)務(wù)流程、優(yōu)化資金計(jì)劃管理、完善資金集中管理平臺(tái)、加強(qiáng)監(jiān)督考核等方面進(jìn)行針對(duì)性改進(jìn),經(jīng)過對(duì)優(yōu)化方案實(shí)施的效果分析,優(yōu)化方案有效解決了YS公司資金集中管理的現(xiàn)存問題,在一定程度上推進(jìn)了YS公司的資金集中管理工作,提升了公司價(jià)值。
[Abstract]:With the rapid economic development of our country, the national economy has entered a new stage of steady growth, promoting reform and preventing risks. The arrival of the era of high cost has brought more serious financial pressure to enterprises. The importance of capital management is becoming more and more important. Under the background of the new era, how should the group enterprises give full play to the advantages of capital scale and enhance the synergy of resources? As a scientific way of fund management, centralized fund management plays a powerful role in optimizing the allocation of funds, reducing the cost of funds and guarding against capital risks. To carry out and continuously optimize the centralized management of funds is the only way for the enterprise group to develop continuously. The research object of this paper is YS Company, which has implemented the centralized management of two lines of income and expenditure funds in the whole company since 2012, and has run for three years. Centralized management of funds has made some achievements, but there are still practical problems in the aspects of process setup, execution efficiency, information construction, system guarantee and so on. There is great room for improvement in centralized management of funds. It is necessary to study the centralized fund management of YS Company and put forward some suggestions for improvement. Based on the review of the theory of centralized fund management, this paper makes a detailed analysis of the present situation of the centralized fund management of YS Company. Through questionnaire survey and data research, this paper analyzes and summarizes the problems and causes of the centralized management of funds in YS Company, and designs the optimization scheme and supporting measures for the problems in the centralized management of funds of YS Company. That is, on the basis of not changing the existing centralized management mode of "two lines of income and expenditure", from perfecting the system of fund management, standardizing the business process of two lines of income and expenditure, optimizing the management of fund plan, perfecting the platform of centralized management of funds, Through the analysis of the effect of the implementation of the optimization scheme, the optimization scheme effectively solves the existing problems of the centralized management of funds in YS Company. To a certain extent, to promote the YS company's centralized management of funds, enhance the value of the company.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F406.71;F426.22

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