【摘要】：資金是企業(yè)經(jīng)營發(fā)展的“血液”,資金存量充足、結(jié)構(gòu)合理、運用順暢是企業(yè)成長壯大和實現(xiàn)戰(zhàn)略目標(biāo)的重要保障。如何加強資金管理、提高資金運營效率成為企業(yè)財務(wù)管理的重中之重,也成為企業(yè)管理的核心內(nèi)容之一。當(dāng)前國內(nèi)一些企業(yè)都不同程度存在資金管理體制分散、管控松散、使用效率低下的問題�？v觀國內(nèi)外大型企業(yè)集團發(fā)展歷程,要提升企業(yè)資金管理的控制、協(xié)同及共享能力,必須借助現(xiàn)代化的信息和網(wǎng)絡(luò)技術(shù)實行資金的集中管理,從而實現(xiàn)企業(yè)集團資金的統(tǒng)籌、分配、使用、管理和監(jiān)督,使資金使用效率達到最大化。 論文較為深入地分析了S省郵政公司資金管理現(xiàn)狀,通過對可供選擇的資金集中管理模式進行比較,建議采用基于技術(shù)先進的商業(yè)銀行企業(yè)網(wǎng)上銀行服務(wù)的現(xiàn)金池模式,以幫助S省郵政有效提升企業(yè)資金管理水平。該模式的實施應(yīng)注意以下內(nèi)容：在省公司與合作銀行簽署協(xié)議的基礎(chǔ)上,所屬市、縣級單位只允許開立收入、支出兩個銀行賬戶,通過商業(yè)銀行的企業(yè)網(wǎng)上銀行系統(tǒng),實現(xiàn)公司所屬各級單位每日的營收資金全部逐級上劃和支出賬戶日間透支、日終逐級填平的企業(yè)賬戶零余額管理,從而實現(xiàn)全省范圍資金集中,進而構(gòu)建一個科學(xué)的、可操作性強、適應(yīng)S省郵政發(fā)展需要的資金集中管理系統(tǒng),以最大限度地調(diào)劑資金余缺,提高資金使用效率,發(fā)揮企業(yè)整體優(yōu)勢。 論文基于現(xiàn)有的資金集中管理理論體系,根據(jù)國內(nèi)外集團企業(yè)資金集中管理模式及發(fā)展情況,結(jié)合省級郵政公司業(yè)務(wù)特點及內(nèi)部管理的需要等,運用理論與實踐結(jié)合方法,進行比較分析,構(gòu)建適合本公司發(fā)展需要的資金集中管理體系,為在目前集團公司財務(wù)集中管控體制下,省級郵政企業(yè)如何實行企業(yè)資金集中管理提供了可行思路,以期對省級郵政企業(yè)提供一定的借鑒和指導(dǎo)。 論文作者在S省郵政公司從事多年資金管理工作,對郵政企業(yè)資金管理現(xiàn)狀和歷程有較深的體會。論文是基于現(xiàn)有的資金集中管理理論體系,根據(jù)國內(nèi)外集團企業(yè)資金集中管理模式及發(fā)展情況,結(jié)合省級郵政公司業(yè)務(wù)特點及內(nèi)部管理的需要等,將理論知識與應(yīng)用于實踐環(huán)節(jié),通過深入地分析思考,為省級郵政企業(yè)如何實行企業(yè)資金集中管理提供了可行思路,以期對省級郵政企業(yè)提供一定的借鑒和指導(dǎo)。
[Abstract]:Capital is the "blood" of enterprise management and development, the stock of funds is sufficient, the structure is reasonable, and the smooth use of funds is an important guarantee for the enterprise to grow and to realize the strategic goal. How to strengthen the management of funds and improve the efficiency of capital operation has become the most important part of the financial management of enterprises, and it has also become one of the core contents of enterprise management. At present, some domestic enterprises have the problems of decentralized fund management system, loose control and inefficient use. Throughout the development process of large enterprise groups at home and abroad, in order to enhance the control, cooperation and sharing ability of enterprise capital management, we must implement centralized management of funds by means of modern information and network technology, so as to realize the overall planning of enterprise group funds. Allocate, use, manage and supervise to maximize the efficiency of the use of funds. The paper deeply analyzes the current situation of funds management in S Province Post Company, and proposes to adopt the cash pool model of online banking service based on advanced technology through the comparison of the available centralized management mode of funds. In order to help S Province Post effectively improve the level of corporate capital management. The implementation of this model should pay attention to the following contents: on the basis of the agreement between the provincial company and the cooperative bank, the municipal, county-level units are only allowed to open income, expend two bank accounts, and pass through the commercial bank's enterprise online banking system. To realize the management of the zero balance of the enterprise account that all the daily revenue funds of the company's units at all levels are drawn up step by step and the expenditure account is overdrawn during the day, so as to realize the centralization of funds throughout the province, and thus to build a scientific, The centralized fund management system, which has strong maneuverability and adapts to the needs of postal development in S province, can adjust the fund surplus and deficiency to the maximum extent, improve the efficiency of fund use and give play to the overall advantage of the enterprise. Based on the existing centralized fund management theory system, according to the centralized management mode and development of domestic and foreign group enterprises, combined with the business characteristics of provincial postal companies and the needs of internal management, the paper applies the method of combining theory with practice. Through comparative analysis, the paper constructs a centralized fund management system suitable for the development of the company, which provides a feasible way for the provincial postal enterprises to implement the centralized management of enterprise funds under the current centralized financial control system of the group company. With a view to provincial postal enterprises to provide certain reference and guidance. The author has been engaged in fund management for many years in S province postal company, and has a deep understanding of the present situation and course of fund management in postal enterprises. The paper is based on the existing centralized fund management theory system, according to the domestic and foreign group enterprise centralized fund management model and development situation, combined with provincial postal company business characteristics and internal management needs, etc. The theoretical knowledge and application in practice, through in-depth analysis and reflection, provide a feasible way for provincial postal enterprises to implement the centralized management of enterprise funds, in order to provide certain reference and guidance for provincial postal enterprises.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F616

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