本文選題：集團(tuán) + 財務(wù)公司��； 參考：《對外經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：中國石油天然氣集團(tuán)公司作為世界上最大的能源公司,在國際石油天然氣領(lǐng)域具有重要的影響地位,在資金集中管理方面,也處于國內(nèi)探索和發(fā)展的前沿。集團(tuán)在上世紀(jì)末成立財務(wù)公司,作為資金管理平臺,為集團(tuán)產(chǎn)業(yè)的發(fā)展提供金融服務(wù)與支持。封閉結(jié)算業(yè)務(wù),是集團(tuán)通過財務(wù)公司進(jìn)行資金管理的重要組成部分,在充分運用現(xiàn)代網(wǎng)絡(luò)信息技術(shù)的條件下,將資金結(jié)算及控制流程與經(jīng)營業(yè)務(wù)流程有機(jī)融合,消除了非增值環(huán)節(jié),加快了資金結(jié)算速度,確保了資金管理的高度集中,對集團(tuán)內(nèi)部資金集中管理具有重要的影響和作用。本文首先從資金集中管理理論及管理框架入手,為后文分析封閉結(jié)算模式的應(yīng)用和發(fā)展提供了理論背景鋪墊。在這個基礎(chǔ)上介紹了中油財務(wù)公司資金集中管理模式的框架,指出了封閉結(jié)算在框架中的位置,梳理了管理模式和發(fā)展歷程,重點分析了現(xiàn)階段電子化進(jìn)程中封閉結(jié)算的運行體系。第三,通過研究公司近二十年封閉結(jié)算模式的探索、發(fā)展和應(yīng)用,分析該種資金管理模式的優(yōu)勢及對集團(tuán)資金集中的重要意義,總結(jié)在現(xiàn)階段司庫管理體制下的現(xiàn)狀和問題。最后,針對現(xiàn)存的各項問題和風(fēng)險提出相應(yīng)的建議,探討其未來的發(fā)展方向。本文對封閉結(jié)算模式做了全面系統(tǒng)的分析和論述,指出封閉結(jié)算業(yè)務(wù)是對企業(yè)集團(tuán)資金集中管理模式的完善和發(fā)展,對集團(tuán)資金集中、減少內(nèi)部拖欠、降低財務(wù)成本有著積極的推動作用,但是,在集團(tuán)整體資金管理體系和資金池的建設(shè)中存在著整合不到位的缺失,在關(guān)聯(lián)交易信息披露方面也存在一定的監(jiān)控風(fēng)險。文章最后從擴(kuò)展業(yè)務(wù)范圍和加強(qiáng)風(fēng)險監(jiān)控兩個角度,對現(xiàn)階段司庫體系下如何發(fā)揮封閉結(jié)算的積極作用,更好的推動集團(tuán)資金管理做了論述。對現(xiàn)行國內(nèi)的財務(wù)公司更好的為企業(yè)集團(tuán)提供資金管理服務(wù),提供了積極的借鑒作用,同時豐富了資金管理理論的實際應(yīng)用。
[Abstract]:As the largest energy company in the world, CNPC plays an important role in the field of international oil and gas, and is also in the forefront of domestic exploration and development in the area of centralized capital management. The Group established a financial company at the end of last century as a fund management platform to provide financial services and support for the development of the group industry. Closed settlement business is an important part of capital management through financial companies. Under the condition of making full use of modern network information technology, the fund settlement and control process is organically integrated with the business process. It eliminates the non-value-added link, accelerates the speed of fund settlement, ensures the high concentration of fund management, and plays an important role in the centralized management of funds within the group. This paper begins with the theory and framework of centralized fund management, which provides the theoretical background for the application and development of closed settlement model. On this basis, this paper introduces the framework of the centralized fund management model of PetroChina Finance Company, points out the position of closed settlement in the framework, and combs the management model and development process. This paper mainly analyzes the operation system of closed settlement in the current electronic process. Thirdly, by studying the exploration, development and application of the closed settlement model of the company in the past twenty years, this paper analyzes the advantages of this kind of fund management model and its significance to the group's capital concentration, and summarizes the present situation and problems under the current treasurer management system. Finally, the paper puts forward corresponding suggestions on the existing problems and risks, and discusses its future development direction. This paper makes a comprehensive and systematic analysis and discussion on the closed settlement model, and points out that closed settlement business is the improvement and development of the centralized management mode of enterprise group funds, the concentration of group funds, and the reduction of internal arrears. Reducing financial costs has a positive role in promoting, but there is a lack of integration in the group's overall fund management system and fund pool construction, and there is also a certain monitoring risk in the disclosure of related party transaction information. Finally, from the two angles of expanding business scope and strengthening risk monitoring, this paper discusses how to play a positive role in closed settlement under the current treasurer system and how to better promote group fund management. It provides a positive reference for the current domestic financial companies to provide capital management services for enterprise groups, and enriches the practical application of the theory of fund management.
【學(xué)位授予單位】：對外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.39;F830.42

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