本文關鍵詞： 中遠集團 資金集約化管理 財務公司　出處：《江西財經大學》2012年碩士論文　論文類型：學位論文

【摘要】：資金集約化管理最早起源于西方,國外大型跨國集團很早就設置專門的部門和人員從事資金管理。我國資金集約管理起步相對較晚。財務管理是企業(yè)管理的重心,而資金管理又是財務管理的重心,也就是說資金管理是企業(yè)管理的重中之重。資金集約化管理是現代經濟背景下企業(yè)集團資金管理的必然趨勢和取向,資金集約化管理要求不僅要做到資金信息、資金管理權限、資金資源、財務人員的集中,而且要實現在集中這些資源的基礎上,集約高效的配置這些生產要素,以業(yè)務流程改革為核心、創(chuàng)造性的利用高度發(fā)達的信息網絡技術、積極進行組織機構的整合、優(yōu)化資源配置等,在保證資金安全、資金流動性的基礎上,不斷提升資金收益,最終實現企業(yè)價值最大化。 伴隨著我國經濟的飛速發(fā)展,以及企業(yè)之間的并購重組等,企業(yè)規(guī)模越來越大,涌現出一大批大型企業(yè)集團。對于這類大型企業(yè)集團,尤其是跨國集團,成員企業(yè)眾多,業(yè)務范圍遍布世界各地,資金分散程度較高、風險較大,這對企業(yè)集團資金管理也形成了較大的挑戰(zhàn)。資金集約化管理是企業(yè)集團資金管理的出路。航運企業(yè)作為一個資本高度密集、高投入、高風險、投資回收期長的行業(yè),其發(fā)展呈現業(yè)務多元化、級次多、地域廣的特點,加上經營業(yè)務在時間和空間上的不斷擴展,給集團資金管理理念、管理模式、管理手段提出了巨大的考驗和挑戰(zhàn)。隨著中國市場經濟的不斷深入和發(fā)展,我國的航運運輸企業(yè)也迅速發(fā)展起來,規(guī)模不斷壯大,而隨著集團企業(yè)的發(fā)展壯大,由此帶來的集團財務管理難點問題也日漸凸顯,特別是資金集約管理問題尤為突出。本文以航運業(yè)領軍企業(yè)----中遠集團為例,對中遠集團資金集約管理存在的問題進行分析和探討,更加具有典型性和代表性。 本文采用案例研究的方法,在中遠集團資金集約管理的實踐基礎之上,結合國內外資金集約管理先進的理論基礎知識,并且借鑒GE集團資金集約管理的成功案例,就中遠集團目前資金集約管理方面出現的問題進行分析和探究,總結原因,并提出一系列應對策略。文章主要分為五大部分,第一部分是引言部分,介紹了選題的實踐意義和理論價值所在；第二部分是對資金集約管理的相關理論基礎的闡述,包括資金集約管理的概念界定、支持理論分析以及目前幾種集約管理模式的分析；第三部分是對中遠集團資金集約管理的現狀、存在的問題進行分析,并總結出問題的原因所在,在我國金融市場大背景下,主要是中遠集團在實施資金集約管理的同時,相關配套的管理設施沒有跟上,體現在資金預算管理不夠全面、資金風險管控尚不健全、缺乏強大的信息系統(tǒng)支持以及人事管理不夠科學合理等方面；第四部分是GE集團資金集約化管理的案例分析,GE集團資金集約化管理非常成功,文章通過對GE集團資金集約管理的探析,總結出成功經驗,以期對中遠集團資金管理起著一定的指導作用；第五部分是就前文對中遠集團資金集約化管理問題原因分析以及GE集團成功案例的分析,提出了應對問題的策略,主要包括構建完整的資金集約管理體制、健全預算管理體系、搭建科學高效的資金管理信息平臺、加強集團資金風險管理,以及對財務公司運營策略的完善等。筆者希望通過本文,為中遠集團乃至其他集團實施資金集約化管理提供理論基礎和建議。
[Abstract]:Capital intensive management originated from western countries, large foreign multinational group had set up special departments and personnel engaged in capital management. Capital intensive management in China started relatively late. Financial management is the focus of enterprise management, and financial management is the focus of financial management, that is to say the fund management is the priority among priorities enterprise management. Capital intensive management is the inevitable trend of the enterprise capital management of modern economic background and orientation requirements, capital intensive management not only to do the financial information, financial management authority, financial resources, centralized financial personnel, but also to achieve in the basis of these resources, intensive and efficient allocation of these factors of production in the business process, reform is the core of information network technology, creative use of highly developed, actively integrate the organization, optimize the allocation of resources, in the guarantee funds On the basis of security and liquidity, the income of funds is constantly improved and the value of the enterprise is maximized.
Along with the rapid development of China's economy, and between enterprises mergers and acquisitions, the increasing scale of the enterprise, the emergence of a large number of large enterprise groups. For this kind of large enterprise groups, especially multinational group, members of many enterprises, the scope of business throughout the world, the higher the degree of dispersion of funds, risk, the capital management of enterprise groups also formed a large challenge. Capital intensive management is the enterprise group fund management way. Shipping enterprises as a capital intensive, high investment, high risk, long investment recovery period of the industry, its development has diversified, multi levels, wide geographical features, plus the business in terms of time and space expanding to the group capital management concept, management mode, put forward the great test and challenge management. With Chinese market economy continuously deep and development, China's airlines Transportation enterprises have also developed rapidly, growing scale, and with the development of enterprise group and group financial management problems, which has brought the increasingly prominent, especially in the capital intensive management problem is particularly prominent. In this paper, the shipping industry leader, COSCO Group as an example, to analyze and discuss the existence of COSCO group capital intensive management issues, more typical and representative.
This paper adopts the method of case study, on the basis of the practice of COSCO Group in the capital intensive management, combined with the domestic and foreign capital intensive management theory and advanced knowledge, learn from the successful GE group capital intensive management, is currently the capital intensive management of COSCO Group. The paper analyses the problems and research, summed up the reasons, and put forward a a series of coping strategies. This paper is divided into five parts, the first part is the introduction, introduces the topics of practical significance and theoretical value; second part is the basis of the related theory of physical capital intensive management is elaborated, including the concept of capital intensive management definition, theoretical analysis and the analysis of several support intensive management mode; third part is the present situation of COSCO Group and capital intensive management, analysis of existing problems, and summarizes the reason of the problems, in China's gold The financial market background, mainly is the COSCO Group in the implementation of the capital intensive management and related management facilities did not keep up, reflected in the financial budget management is not comprehensive enough, capital risk control is not perfect, the lack of powerful information supporting system and personnel management is not reasonable and so on; the fourth part is the analysis of the GE group of funds intensive management of the case, the GE group capital intensive management is very successful, this article through the analysis of the GE group capital intensive management, summed up the successful experience, in order to play a guiding role in the capital management of COSCO Group; the fifth part is the analysis on the above analysis of COSCO Group capital intensive management problems and causes of GE group successful cases, put forward the strategy to deal with the problem, including the intensive management system to build a complete and perfect capital budget management system, build a scientific high Effective fund management information platform, strengthening group capital risk management and improving the operation strategy of financial companies, etc., I hope this article will provide theoretical basis and suggestions for the implementation of intensive fund management in COSCO and other groups.

【學位授予單位】：江西財經大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F550.66

【參考文獻】

相關期刊論文 前10條

1 王玲;集團公司資金集中管理模式探析[J];財會月刊;2004年24期

2 梁慶云;;強化資金集約 實現整體利益最大化[J];上海國資;2011年07期

3 劉秀春;;企業(yè)集團資金集約管理的戰(zhàn)略選擇與創(chuàng)新[J];經濟導刊;2007年09期

4 魏景柱;馬廣文;;中油財務公司資金集中管理問題及對策研究[J];經濟師;2011年04期

5 王志剛;努力提高企業(yè)集團的理財能力——對企業(yè)集團實行資金集中管理的思考[J];審計與理財;2005年04期

6 何燕芳;企業(yè)集團資金管理存在的問題及對策研究[J];審計與理財;2005年S1期

7 袁琳;;資金集中結算:制度完善與風險控制[J];會計研究;2005年09期

8 王曉薇;;談談企業(yè)集團的資金集中管理[J];財會通訊(理財版);2007年04期

9 于革委;;基于內部資本市場理論的我國企業(yè)集團資金集中管理[J];綠色財會;2007年07期

10 陳亞楠;唐玉蓮;;資金集中管理在我國航運企業(yè)集團中的應用——以中遠集團為例[J];交通企業(yè)管理;2009年12期

，

本文編號：1542074