【作者】 梅锐；

【导师】 欧阳电平；

【作者基本信息】 武汉大学 ， 会计学， 2005， 硕士

【摘要】 对企业集团来说,资会集中管理是资金管理的有效手段,它包括资金信息的集中、资金管理权限的集中、资金资源的集中以及财务人员的集中。企业集团可以通过设立资金结算中心或财务公司等形式,利用金融机构的网上银行和资金管理软件等信息化手段实现企业集团资金的集中开户、集中结算、集中运作,并在此基础上实行集团统一授信、统贷统还。 本文内容分为三个部分: 第一部分对企业集团的资金管理理论进行论述,介绍了企业集团的概念、组织结构、财务管理特征和财务管理体制,并在此基础上讨论了资金集中管理的内涵和不同模式。 第二部分探讨了信息技术对资金集中管理的支持。企业集团的成员单位在地域上较为分散,相互之间的通讯需要网络技术的支持;数据库技术尤其是分布式数据库技术的发展满足了企业集团对分散在各地数据库中的资金信息的统一处理和数据共享;数据加密技术保证了资金信息在网络中的安全传递;信息系统的架构技术将资金管理信息系统的应用从局域网扩展到了广域网;资金管理软件和网上银行为企业集团的资金集中管理提供了解决方案。信息技术的运用规范了资金管理流程,使企业集团能够在资金信息共享的基础上对资金运用进行实时监控,从而为资金管理决策提供服务。 最后分析了资金管理信息系统在企业集团中的具体运用。 企业集团的资金集中管理在利用信息技术对整个集团的资金有效控制的基础上实现了集团资金均衡有效的流动。更多还原

【Abstract】 To enterprise group, Funds Centralized Management (FCM) is an effective approach of funds management, which includes the collection of funds information and funds resources, the centralization of funds management rights, and the centralized management of financial staff. Based on the methods such as setting up funds settlement center or financial company, enterprise group can realize the centralization of opening accounts, settlement and operation by using Internet Bank of financial institution and funds management software, and realize uniform credit, uniform loan-repayment, furthermore.From the content, the paper can be divided into three parts:Part one describes the theory of funds management of the enterprise group. Based on the concept, institutional framework, financial administration characteristics and financial management system of the enterprise group, this part discussed the meaning and different pattern of the funds centralized management.Part two discusses Information Technology’s application to FCM. Dispersive in region, members of enterprise group get communication under the network technology; the development of Database technology, especially of Distributed Database System satisfies the enterprise group in realizing uniform management and date share of Database distributed in disparate regions; Data Encryption technology assures the security transmission of the funds information in the network; the architecture technology of the information system spreads the application of the Funds Management Information System from the LAN to WAN; the Funds Management software and Internet Bank provide the solution for FCM of the enterprise group. So the application of Information Technology standardizes funds management procedure, enables the enterprise group to real-time control on funds operation based on funds information share, thus provides service for the funds administrator’s decision.The last part analyzes the application of the Funds Management Information System in enterprise group concretely.Through Information Technology’s effective control on the whole funds of group, FCM of the enterprise group realizes funds’ effective and balanced flow of the whole group.更多还原