發(fā)布時間：2018-11-07 20:35

【摘要】：在經濟環(huán)境發(fā)生了根本性變化的今天,企業(yè)日益向集團化發(fā)展,表現(xiàn)出下屬成員單位多,地域分布廣,資金管理難的特點。而資金是是企業(yè)生存生產的基礎,關系到企業(yè)的財務狀況與經營效率。因此,發(fā)揮集團整體資金優(yōu)勢,提高整體資金使用效率,建立科學的資金管控體系,已成為當前企業(yè)集團的普遍共識。集團通過實行統(tǒng)一對外融資政策,發(fā)揮集團的整體融資優(yōu)勢,提升融資額度,同時進行有效的資金監(jiān)控；掌控子賬戶的資金存量和資金流量；做好全面預算,合理分配資源。通過有效的資金集中管控,實現(xiàn)企業(yè)集團資金使用的效率和效益,降低資金使用成本,防控資金使用風險,保證集團正常運行,實現(xiàn)企業(yè)價值的最大化。本文以企業(yè)集團的財務資金為研究對象,采用規(guī)范研究和實際案例相結合的方法,首先闡述了論文研究的背景和意義,回顧國內外文獻并進行了分類和歸納。然后,探討了資金集中管理的一些相關理論,包括資金管控的內部市場理論、資金管控的資金結算中心模式、以及集團資金管控模式選擇的影響因素。最后以SG集團為例,介紹了SG集團的基本情況和戰(zhàn)略轉型背景,對SG集團現(xiàn)行資金管控中存在的問題及成因進行深入的分析,并提出優(yōu)化企業(yè)集團資金管控的措施：加強全面預算管理,實行融資統(tǒng)一管理政策,建立穩(wěn)健的風險管理體系以及針對戰(zhàn)略轉型的應對措施。
[Abstract]:With the fundamental change of economic environment, enterprises are developing to collectivization day by day, showing the characteristics of many subordinate member units, wide geographical distribution and difficult fund management. The capital is the foundation of the enterprise's existence and production, which is related to the financial condition and the operating efficiency of the enterprise. Therefore, giving full play to the group's overall capital advantages, improving the overall efficiency of the use of funds, and establishing a scientific capital control system have become the common understanding of the current enterprise groups. Through the implementation of a unified foreign financing policy, the group takes advantage of the group's overall financing advantages, enhances the financing quota, and carries out effective fund monitoring; controls the capital stock and capital flow of the sub-account; makes a good overall budget and reasonably allocates resources. Through the effective centralized control of funds, the efficiency and benefit of the use of funds of enterprise groups can be realized, the cost of using funds will be reduced, the risk of capital use will be prevented and controlled, the normal operation of the group can be ensured, and the value of enterprises will be maximized. This paper takes the financial capital of enterprise group as the research object, adopts the method of combining the normative research with the actual case, first expounds the background and significance of the paper research, reviews the domestic and foreign literature, and classifies and induces it. Then, it discusses some relevant theories of centralized capital management, including the internal market theory of capital control, the capital settlement center model of capital control, and the factors influencing the choice of group capital control mode. Finally, taking SG Group as an example, the paper introduces the basic situation and strategic transformation background of SG Group, and analyzes the existing problems and causes of SG Group's current capital control. The paper also puts forward some measures to optimize the capital control of enterprise groups: strengthening the overall budget management, implementing the unified financing management policy, establishing a sound risk management system and the countermeasures against the strategic transformation.
【學位授予單位】：天津財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.7;F406.7

【參考文獻】

相關期刊論文 前10條

1 王少軍;;企業(yè)集團資金集中管理難點、問題分析及建議[J];商業(yè)會計;2014年05期

2 李娟;;民營集團公司資金集中管理的策略研究[J];中國商貿;2014年07期

3 史麗紅;;試論建筑企業(yè)資金管理[J];山西財經大學學報;2013年S2期

4 周莉輝;;集團企業(yè)資金集中管理研究[J];財經界(學術版);2013年15期

5 劉小龍;;企業(yè)集團實施資金集中管理的探討[J];新會計;2013年07期

6 尹旭;;企業(yè)集團資金集中管理的路徑優(yōu)化策略與建議[J];商業(yè)會計;2013年13期

7 張雪琴;麻勝新;;企業(yè)集團資金集中管理體系關鍵要素研究[J];財會研究;2013年07期

8 侯芳;;煤炭企業(yè)集團資金集中管理問題探討[J];會計之友;2013年15期

9 王曉玲;;淺議集團公司資金集中管理[J];中國商貿;2013年14期

10 李向紅;;ERP環(huán)境下集團資金集中管理的框架構建[J];會計之友;2013年05期

，

本文編號：2317503