本文選題：煙草集團(tuán) + 現(xiàn)金流量�。� 參考：《中國海洋大學(xué)》2014年碩士論文

【摘要】：現(xiàn)金流是客觀存在于企業(yè)之中,能動(dòng)態(tài)反映企業(yè)各類經(jīng)濟(jì)活動(dòng)并對其起保障與控制作用的貨幣收支。它既反映企業(yè)支付能力的大小,又為各種經(jīng)營決策以及措施的執(zhí)行指明了方向。隨著東南亞金融危機(jī)、全球金融危機(jī)的相繼爆發(fā),因?yàn)楝F(xiàn)金枯竭、資金鏈斷裂而引發(fā)的企業(yè)倒閉潮席卷全球。中國也無法幸免。“中國普馬”、“秦池酒業(yè)”等企業(yè)的曇花一現(xiàn)、“中國金屬”的“巨星殞落”、“中航油”事件等都為管理者敲響了現(xiàn)金流管理的警鐘。以“利潤”為導(dǎo)向的企業(yè)經(jīng)營理念已悄然發(fā)生變化,現(xiàn)金流作為企業(yè)生存發(fā)展的基石,越來越引起廣泛關(guān)注。人們將現(xiàn)金流比喻為企業(yè)的血液,不斷提高著企業(yè)資源的流動(dòng)性,賦予企業(yè)自我積累、持續(xù)健康發(fā)展的能力的同時(shí)也體現(xiàn)著企業(yè)的競爭優(yōu)勢,昭示著財(cái)務(wù)風(fēng)險(xiǎn),使投資者能夠判斷投資回報(bào)的數(shù)量和回報(bào)的持續(xù)性。作為國家控股的國有企業(yè),煙草行業(yè)目前雖然擁有較為充足的資金資源,但如何最大限度控制現(xiàn)金流風(fēng)險(xiǎn),提高現(xiàn)金流的控制能力,是進(jìn)一步規(guī)避企業(yè)經(jīng)營風(fēng)險(xiǎn),提高企業(yè)經(jīng)濟(jì)效益、實(shí)現(xiàn)企業(yè)戰(zhàn)略目標(biāo)的關(guān)鍵。ZB煙草集團(tuán)作是一家煙草商業(yè)為主業(yè)的地市級企業(yè)集團(tuán)。近年來,集團(tuán)資金充裕,但兩家子公司均不同程度地面臨著資金周轉(zhuǎn)困難。本文在集團(tuán)企業(yè)現(xiàn)金流控制理論的基礎(chǔ)上,對ZB煙草集團(tuán)及其成員單位的現(xiàn)金流量控制現(xiàn)狀進(jìn)行了分析,發(fā)現(xiàn)目前整個(gè)集團(tuán)的資金管控存在盲區(qū),對多元化資金的管控乏力：全面預(yù)算管理仍是以收入和利潤為導(dǎo)向,缺乏對現(xiàn)金流的管理和控制；缺乏統(tǒng)一的資金調(diào)控體系,集團(tuán)公司擁有大量資金但沒有有效地利用,資金收益水平低,而子公司則資金貧乏,資金成本居高不下；集團(tuán)績效考評體系不夠完善,子公司內(nèi)部存在存貨管理、應(yīng)收賬款管理的漏洞等。要想解決這些問題,切實(shí)提高集團(tuán)整體的資金管控水平和盈利能力,增強(qiáng)企業(yè)綜合競爭力,必須要建立健全現(xiàn)金流控制框架,完善控制策略。目前國內(nèi)對資金集中管控的理論性研究較多,但對集團(tuán)成員現(xiàn)金流差異化分析、控制以及實(shí)際細(xì)節(jié)操作分析較少。本文以集團(tuán)企業(yè)現(xiàn)金流管理為切入點(diǎn),依據(jù)現(xiàn)金流、集團(tuán)內(nèi)部控制等理論對ZB煙草集團(tuán)的現(xiàn)金流控制現(xiàn)狀進(jìn)行分析,指出其在管理意識、組織機(jī)構(gòu)、控制體制、控制流程上存在的問題及原因,提出以集團(tuán)整體戰(zhàn)略為導(dǎo)向,構(gòu)建包括現(xiàn)金流管理組織架構(gòu)、現(xiàn)金流管理制度體系、現(xiàn)金流戰(zhàn)略規(guī)劃、現(xiàn)金預(yù)算控制體系、現(xiàn)金流風(fēng)險(xiǎn)評估與預(yù)警機(jī)制、現(xiàn)金流績效考評體系六個(gè)方面的內(nèi)容的現(xiàn)金流控制框架,并對控制流程提出完善建議以及框架構(gòu)建的保障措施,以期實(shí)現(xiàn)人與制度和流程的有機(jī)結(jié)合,進(jìn)一步強(qiáng)化現(xiàn)金流控制力度,為同類企業(yè)開展現(xiàn)金流控制研究提供借鑒和啟發(fā)。
[Abstract]:Cash flow is a monetary income and expenditure that objectively exists in an enterprise and can dynamically reflect all kinds of economic activities of an enterprise and play a protective and controlling role on it. It not only reflects the size of the enterprise's ability to pay, but also points out the direction for the implementation of various business decisions and measures. With the financial crisis in Southeast Asia, the global financial crisis broke out one after another. China is not immune. "China Puma", "Qin Chi Liquor Industry" and other enterprises are short-lived, "China Metals" "superstar fall", "China Aviation Oil" incident all sounded the alarm bell of cash flow management. "profit"-oriented business philosophy has quietly changed, cash flow as the cornerstone of the survival and development of enterprises, more and more attention has been paid. People compare the cash flow as the blood of the enterprise, constantly improve the liquidity of the enterprise resources, endow the enterprise with the ability of self-accumulation and sustainable and healthy development, and at the same time reflect the competitive advantage of the enterprise and the financial risk. Enables investors to determine the number of returns and the sustainability of returns. As a state-controlled state-owned enterprise, the tobacco industry has sufficient capital resources at present, but how to control the cash flow risk to the maximum extent and improve the cash flow control ability is to further avoid the enterprise operating risk. ZB Tobacco Group is a prefecture-level enterprise group whose main business is tobacco business. In recent years, the group is rich in capital, but both subsidiaries are facing liquidity difficulties to varying degrees. On the basis of cash flow control theory of group enterprises, this paper analyzes the current situation of cash flow control of ZB tobacco group and its member units, and finds that there are blind spots in the capital control of the whole group at present. Weak control of diversified funds: overall budget management is still revenue and profit oriented, lack of cash flow management and control, lack of a unified capital control system, group companies have a large number of funds but not effectively used, The level of capital income is low, but the subsidiary company is short of funds, the capital cost is high, the group performance appraisal system is not perfect, the subsidiary company has the stock management, the receivable account management loophole and so on. In order to solve these problems, improve the group's overall capital control level and profitability, enhance the comprehensive competitiveness of enterprises, we must establish a sound cash flow control framework, improve control strategies. At present, there are many theoretical studies on centralized capital control in China, but there are few analysis on cash flow differentiation, control and practical details of group members. This paper analyzes the cash flow control status of ZB tobacco group based on cash flow and internal control theory, and points out its management consciousness, organization and control system. The problems and reasons in the control process are put forward, which include the organization structure of cash flow management, cash flow management system, cash flow strategic planning and cash budget control system, which are guided by the group's overall strategy. Cash flow risk assessment and early warning mechanism, cash flow performance evaluation system of six aspects of cash flow control framework, and proposed to improve the control process, as well as the framework of the security measures, In order to realize the organic combination of people with system and process, further strengthen cash flow control, and provide reference and inspiration for similar enterprises to carry out cash flow control research.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.8;F406.7

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