本文關(guān)鍵詞：HS水泥集團(tuán)資金集中管理改進(jìn)研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：資金既是企業(yè)集團(tuán)生存、發(fā)展的命脈和血液，也是企業(yè)生產(chǎn)經(jīng)營活動(dòng)的根本要素之一，資金管理貫穿于整個(gè)集團(tuán)生產(chǎn)、經(jīng)營、投資、融資等各個(gè)環(huán)節(jié)，滲透于企業(yè)集團(tuán)管理的各個(gè)方面，如何加強(qiáng)資金管理、提高資金運(yùn)營效率成為企業(yè)財(cái)務(wù)管理的重中之重。我國自20世紀(jì)90年代開始，一些實(shí)力強(qiáng)大的企業(yè)集團(tuán)，為了提高資金效率及加強(qiáng)對成員企業(yè)的監(jiān)管需求，先后實(shí)施了資金集中管理。 本文從理論研究和應(yīng)用研究兩方面，較系統(tǒng)地回顧了國內(nèi)外資金集中管理相關(guān)文獻(xiàn)，討論了相關(guān)理論與企業(yè)集團(tuán)資金集中管理的關(guān)系，比較了資金集中管理模式及選擇依據(jù)，并以此為指導(dǎo)，研究HS水泥集團(tuán)資金集中管理的現(xiàn)狀及存在的問題。對HS水泥集團(tuán)存在的問題，如資金分散占用且使用效率不高、集團(tuán)資金風(fēng)險(xiǎn)控制能力不足、信息傳遞渠道不暢等問題進(jìn)行了分析，本文認(rèn)為主要是由于集團(tuán)本部對資金管理權(quán)威性不足、資金管理監(jiān)控與考核不到位及資金集中管理方法與手段落后等原因造成的。針對存在的問題及導(dǎo)致問題產(chǎn)生的原因，在不改變集團(tuán)現(xiàn)有資金管理模式的基礎(chǔ)上，從優(yōu)化集團(tuán)收支兩條線流程的角度，提出了具有針對性、建設(shè)性的對策建議，，即運(yùn)用“銀企直聯(lián)”技術(shù)，引入收支兩條線透支管理作為加強(qiáng)資金集中管理的手段，以提高資金集中管理的效率和效果。為了保障改進(jìn)對策的順利實(shí)施，本文還從提高本部資金管理權(quán)威性、強(qiáng)化集團(tuán)內(nèi)部資金監(jiān)督與控制力度、建立高效完善的資金信息化管理平臺(tái)三方面提出了配套措施，為HS水泥集團(tuán)提供了一個(gè)較合理的資金集中管理手段，有助于提高集團(tuán)資金管理能力。
[Abstract]:Capital is the enterprise group survival, development of life and blood, is also one of the basic elements of enterprise production and management activities, financial management throughout the group production, management, investment, financing and other aspects, penetrated into all aspects of enterprise management, how to strengthen financial management, improve the operational efficiency of funds has become the priority among priorities of the enterprise financial management in China since the beginning of 1990s, some powerful enterprises, in order to improve the efficiency of capital and strengthen the supervision of member enterprises demand, has implemented the centralized management of funds.
This article from the two aspects of theoretical research and applied research, systematically reviews the related literatures of domestic and foreign capital centralized management, discusses the related theory and the relationship of enterprise group capital centralized management, the fund centralized management pattern and the selection basis, and as a guide, management status of HS cement group capital and existing problems. The presence of HS cement group, such as the decentralization of funds occupation and use efficiency is not high, the group capital risk control ability is insufficient, the information transmission channel is not smooth and so on, this paper thinks that it is mainly due to the group headquarters of the funds management authority is insufficient, resulting in funds management and monitoring and assessment and centralized management of funds is not in place methods and means such as the reasons behind. Based on the existing problems and the causes of these problems, on the basis of not changing the existing funds management mode of the group on the first The group of two lines of revenue and expenditure process perspective, puts forward some constructive suggestions, namely, the use of "direct bank enterprise" technology, the introduction of two lines of revenue and expenditure management to strengthen the centralized management of funds as overdraft means, in order to improve the efficiency and effectiveness of centralized management of funds. In order to ensure the smooth implementation of improvement measures. This paper also improve the management of funds from the authority, strengthen the supervision and control of internal funds, the establishment of puts forward the relevant measures to improve the efficiency of the fund information management platform in three aspects, provides a reasonable means of centralized management of funds for HS cement group, is helpful to improve the ability of the fund management group.

【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】：2014
【分類號(hào)】：F426.721;F406.7

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