【摘要】：企業(yè)資金管理作為企業(yè)財(cái)務(wù)管理的核心，始終貫穿于生產(chǎn)經(jīng)營的每個(gè)環(huán)節(jié)，提高資金管理水平和建立有效的資金管理模式是當(dāng)今企業(yè)集團(tuán)財(cái)務(wù)管理領(lǐng)域研究的一個(gè)熱點(diǎn)問題。隨著鐵路生產(chǎn)建設(shè)大規(guī)模開展和鐵路企業(yè)改革向深層次發(fā)展，，如何實(shí)現(xiàn)從現(xiàn)有資金管理集中模式向現(xiàn)代企業(yè)資金管理集中模式過渡，建立與現(xiàn)代企業(yè)環(huán)境相適應(yīng)的資金管理體系，確立強(qiáng)有力的資金有效監(jiān)控體系，努力形成科學(xué)完善的防范資金風(fēng)險(xiǎn)機(jī)制，是鐵路企業(yè)集團(tuán)當(dāng)前一項(xiàng)具有重要意義的研究課題。 目前，鐵路企業(yè)集團(tuán)在實(shí)踐中已經(jīng)運(yùn)用資金結(jié)算中心模式，并在提高企業(yè)經(jīng)營過程中的資本運(yùn)營效率，提高鐵路資金的使用效益，保障鐵路資金的安全等方面取得了一定的效果和成績；但是，由于鐵路企業(yè)集團(tuán)資金集中管理存在資金本質(zhì)屬性和特點(diǎn)與管理模式的選擇不協(xié)同，組織結(jié)構(gòu)特點(diǎn)和運(yùn)行方式與管理模式的選擇不經(jīng)濟(jì)，集團(tuán)目標(biāo)與管理模式的選擇不同步，權(quán)力配置與管理模式的選擇不一致等問題，導(dǎo)致鐵路企業(yè)集團(tuán)資金使用效率不高、資金成本居高不下、籌融資效率低下、資金預(yù)算流于形式、資金集中監(jiān)控滯后無力、資金風(fēng)險(xiǎn)大等嚴(yán)重的后果。為此，鐵路企業(yè)集團(tuán)迫切需要與時(shí)俱進(jìn)，及時(shí)總結(jié)在實(shí)踐中行之有效的資金管理經(jīng)驗(yàn)，從合理集分權(quán)管理，資金管理核心流程內(nèi)容的選擇，科學(xué)建立和完善資金監(jiān)控體系、內(nèi)部控制系統(tǒng)、資金預(yù)算管理體系，謹(jǐn)慎資金運(yùn)作，強(qiáng)化系統(tǒng)管理、法律法規(guī)意識(shí)、資金調(diào)劑管理，提高資金結(jié)算中心的理財(cái)服務(wù)意識(shí)等方面完善鐵路企業(yè)資金集中管理模式，引導(dǎo)鐵路企業(yè)結(jié)合鐵路生產(chǎn)建設(shè)的實(shí)際情況，建立與現(xiàn)代企業(yè)環(huán)境相適應(yīng)的資金管理模式。
[Abstract]:As the core of enterprise financial management, enterprise fund management always runs through every link of production and management. Improving the level of fund management and establishing an effective fund management mode are a hot issue in the field of financial management of enterprise groups. With the large-scale development of railway production and construction and the deep development of railway enterprise reform, how to realize the transition from the existing centralized mode of fund management to the centralized mode of modern enterprise capital management, It is an important research topic for railway enterprise group to establish a fund management system suitable to modern enterprise environment, establish a powerful fund effective monitoring system and make great efforts to form a scientific and perfect fund risk prevention mechanism. At present, the railway enterprise group has already applied the fund settlement center model in practice, and has improved the efficiency of capital operation in the course of enterprise operation and the utilization benefit of railway funds. Some achievements have been made in ensuring the safety of railway funds. However, the nature and characteristics of funds in centralized management of railway enterprise groups are not coordinated with the choice of management modes. The choice of organization structure and operation mode and management mode is not economical, the choice of group goal and management mode is out of step, and the choice of power allocation and management mode is inconsistent, which leads to the inefficient use of funds of railway enterprise group. Capital cost is high, financing efficiency is low, capital budget is just a formality, fund centralized monitoring is weak, fund risk is great and so on. Therefore, railway enterprise groups urgently need to keep pace with the times, sum up the effective experience of fund management in practice in time, set up and perfect the fund monitoring system scientifically from the rational collection of decentralization management, the selection of the core process content of fund management, and the scientific establishment and improvement of the fund monitoring system. Internal control system, fund budget management system, careful fund operation, strengthening system management, awareness of laws and regulations, management of fund adjustment and management, improvement of financial management service consciousness of fund settlement center, improvement of centralized fund management mode of railway enterprises, etc. To guide railway enterprises to establish a fund management model suitable to the environment of modern enterprises combined with the actual situation of railway production and construction.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F532.6

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