本文關(guān)鍵詞：HY集團(tuán)財(cái)務(wù)公司資金集中管理研究　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 資金集中管理 財(cái)務(wù)公司 集團(tuán)公司 信息化

【摘要】：隨著經(jīng)濟(jì)全球化的快速發(fā)展，大型企業(yè)集團(tuán)數(shù)量越來越多、規(guī)模也越來越大。這類企業(yè)集團(tuán)的主要特點(diǎn)是分布范圍廣、業(yè)務(wù)多元化、組織結(jié)構(gòu)復(fù)雜等。大型企業(yè)集團(tuán)的財(cái)務(wù)管理都非常重視資金管理，如何最大化地發(fā)揮資金規(guī)模優(yōu)勢，提高資源協(xié)同效應(yīng)，已經(jīng)成為影響企業(yè)集團(tuán)綜合實(shí)力的重要因素之一。 資金集中管理模式被認(rèn)為是大型企業(yè)集團(tuán)資金管理比較理想的模式。企業(yè)集團(tuán)通過資金集中管理，不僅可以優(yōu)化集團(tuán)內(nèi)資金資源配置、提高資金使用效率、降低資金管理風(fēng)險(xiǎn)，同時(shí)還可以加強(qiáng)集團(tuán)總部對成員單位的財(cái)務(wù)監(jiān)控力度，提高成員單位間的凝聚力。資金集中管理的組織形式及方式多樣化，其中主要包括報(bào)賬中心模式、結(jié)算中心模式、內(nèi)部銀行模式、財(cái)務(wù)公司模式。通過四種模式的比較分析，得出財(cái)務(wù)公司模式具有獨(dú)立法人結(jié)構(gòu)、專業(yè)資金管理及專業(yè)金融服務(wù)等優(yōu)勢，所以目前大型企業(yè)集團(tuán)大多采用該模式的資金管理。財(cái)務(wù)公司不僅為企業(yè)集團(tuán)提供資金及金融管理服務(wù)，同時(shí)貢獻(xiàn)了高額的利潤。我國財(cái)務(wù)公司作為國家支持發(fā)展大型企業(yè)集團(tuán)的配套措施之一，圍繞著“依托集團(tuán)，服務(wù)集團(tuán)”的理念，最大化地發(fā)揮內(nèi)部結(jié)算職能、投融資職能、財(cái)務(wù)顧問職能，為企業(yè)集團(tuán)提供全方位的資金管理服務(wù)，最終成為企業(yè)集團(tuán)既好又快發(fā)展的助推器。但是，財(cái)務(wù)公司模式在企業(yè)集團(tuán)資金集中管理過程中仍然存在著諸如票據(jù)池效用低、資金“管理”職能弱化、法人治理結(jié)構(gòu)不完善等問題。 本文所研究的HY財(cái)務(wù)公司是由HY集團(tuán)和集團(tuán)成員單位共同出資成立的獨(dú)立法人機(jī)構(gòu)，通過建立資金賬戶、資金收支及票據(jù)池等管理體系建設(shè)，為成員單位辦理交易款項(xiàng)的收付、經(jīng)批準(zhǔn)的保險(xiǎn)代理、提供擔(dān)保、成員單位之間的委托貸款等業(yè)務(wù)。HY集團(tuán)通過財(cái)務(wù)公司的資金集中管理，資金使用效率及周轉(zhuǎn)率得到大幅提高，集團(tuán)整體財(cái)務(wù)費(fèi)用明顯下降，同時(shí)集團(tuán)資金管理水平顯著提升。但在資金集中管理過程中也暴露出資金信息化技術(shù)水平不高、票據(jù)池管理失效、資金預(yù)算偏差大等問題，導(dǎo)致資金管理職能發(fā)揮不足。本文針對HY財(cái)務(wù)公司資金集中管理所暴露的問題，，逐一進(jìn)行研究分析并提出制訂科學(xué)資金預(yù)算編制方法、創(chuàng)新金融產(chǎn)品服務(wù)、引進(jìn)外資以完善法人治理結(jié)構(gòu)等一系列建議。其實(shí)HY財(cái)務(wù)公司所暴露的問題也正是我國財(cái)務(wù)公司實(shí)施資金管理過程中的薄弱之處，所以本文希望以HY財(cái)務(wù)公司的資金集中管理為研究對象，發(fā)現(xiàn)并剖析其管理過程中存在的問題，針對問題提出相關(guān)意見，希望可以改善HY財(cái)務(wù)公司未來資金管理的同時(shí)，能夠?qū)鴥?nèi)其他財(cái)務(wù)公司的資金集中管理起到一定的借鑒意義。
[Abstract]:With the rapid development of economic globalization, the increasing number of large enterprise groups, the scale is also growing. The main characteristics of this kind of enterprise is the distribution of a wide range of business diversification, the complex organizational structure. The financial management of large enterprise groups have attached great importance to financial management, how to maximize the size of funds advantage, synergy to improve resource, have become one of the important factors affecting the comprehensive strength of the enterprise group.
The centralized fund management is considered to be a large enterprise group fund management ideal model. Through the enterprise group fund centralized management, not only can optimize the allocation of resources within the group of funds, improve capital efficiency, reduce financial risk management, also can enhance the group headquarters of financial supervision of the member units, improve the cohesion between organization members of the unit. The form and mode of centralized management of funds diversification, including reimbursement center mode, the mode of settlement center, internal bank model, financial company. Through comparative analysis of four models, the financial company with independent legal structure, professional fund management and professional financial services and other advantages, so the current most of the fund management of the large enterprise groups model. Financial companies not only provide funds and financial management service for enterprise groups, while the contribution of The high profit. One of the supporting measures as the country to support the development of large-scale enterprise group finance company in China, around the "on the basis of the group, service group" concept, to maximize their internal settlement functions, financing function, financial advisory functions, provide a full range of financial management service for enterprise groups, eventually become a booster group both fast development. However, centralized financial companies in the capital management of enterprise groups in the process there are still problems such as low utility bill pool, weakening capital "management" function, the problem of corporate governance structure is not perfect.
This paper studies the HY finance company is an independent legal entity jointly established by the HY group and the group members of the unit, through the establishment of capital account, the construction funds and bill pool management system for payment transaction proceeds for the members of the unit, the insurance agency, approved by providing guarantees, entrusted loans and other services.HY group member units the company through the financial centralized management of funds, funds use efficiency and turnover rate has been greatly improved, the group's overall financial costs decreased significantly, while the fund management group was significantly improved. But concentrated in the capital management process also exposed the technical level of informatization funds is not high, the failure of bill pool management, capital budget deviation etc. that leads to capital management functions shortage. This paper exposed centralized management of HY finance company funds, one by one analysis and put forward the system Book compilation method of scientific budget, innovation of financial products and services, the introduction of foreign capital to improve the corporate governance structure and a series of suggestions. In fact, the exposure of HY company's financial issues is the weakness of our financial companies to implement capital management process, so this paper hopes to HY financial company centralized fund management as the research object, found and analysis of the management of the existing problems in the process, put forward relevant opinions, hoping to improve the future cash management HY financial company at the same time, to focus on the other domestic financial management company funds play a certain reference value.

【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.39;F830.42

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