【作者】 王亮；

【导师】 刘金兰；

【作者基本信息】 天津大学 ， 管理科学与工程， 2005， 硕士

【摘要】 在经济全球化、竞争国际化的今天,企业集团已经成为全球经济活动的重要力量,是世界各国参与国际竞争的主要依托。世界经济已进入以企业集团为中心的时代。我国的企业集团随着经济体制改革的不断深化而孕育产生和走向成熟,逐步形成以一个实力雄厚的大型企业为核心,以产权联结和产品、技术、经济成套契约为纽带,以母子公司为主体的具有多层次结构的多法人经济联合体。市场经济条件下的企业提出了企业管理以财务管理为中心,财务管理以资金管理为核心的管理理念,刷新了人们企业管理的观念,大多数独立法人企业的经营管理水平得到了提升。作为大型石油集团公司的P公司,其一切生产经营活动也都是资金运动的体现。本文根据P公司目前资金运行的特点,从“效益优先,现金为王”的经营理念出发,对石油集团的资金管理方法和体系,特别是头寸管理进行了深入的研究。为了建立优化的资金管理体系,首先是对集团公司资金管理制度的完善。本文的第二到第四章中从资金计划管理,货款封闭运行,存款管理和内部控制度四个方面论述了P公司资金管理模式的改进方法,这将为资金头寸管理提供数据基础、运行基础和制度基础。在此基础上,本文第五章将蒙特卡洛方法应用于资金计划的仿真模拟中,利用单科目数据的历史分布模拟该科目未来时间期上的数值,从而确定未来时间期需要的现金支出范围和总部所拥有的头寸。最后,本文第六章利用模糊优化的方法,根据资金头寸管理的实际情况,建立了资金头寸最佳持有量的模糊模型。为投资决策给予辅助。更多还原

【Abstract】 With the economic globalization and competition internationalization, theenterprise groups have become the protagonist of the global economic activities, andevery country’s participation in the international competition is anchored in theenterprise groups of each country. The world economy has entered a new era with thecenter of enterprise groups. As the reform of the economic system is making progressconstantly, Chinese Corporation Groups are becoming more and more mature sincethey were born. They are continually getting stronger and coming into beingmulti-construction economic units, which are mainly composed of sizable parentcorporations and subsidiary corporations with united rights, products, techniques,economy and contracts system.While under market economy system, Corporation Groups put forward abrand-new managerial concept that business management should center itself onfinancial management, which focuses on capital management. This new concept haschanged people’s opinions towards business management, and has improved thebusiness management in most of the sole.As a huge petroleum corporation group, P Company carries on all its producingand operating activities on the basis of capital management. Referring to thecharacteristics of P Company’s current capital operation, this paper which has startedfrom the concept “benefit is priority, cash is king” has done thorough research into themethod and system of petroleum group’s capital management, especially the cashmanagement.In order to set up the efficient capital management system, the capitalmanagement regulations in the corporation groups should be improved first. From theangels of capital planned management, payment for goods close operation, depositmanagement and internal control rules, this paper explains the method P companyadopted to improve its capital management model in Chapter Ⅱ, Ⅲ and Ⅳ. It willprovide data, operation and regulation foundations for capital and cash management.On the basis of the previous chapters, Chapter Ⅴ of this paper applies themethod of Monte Carlo to the capital plan simulation, and makes use of the historicaldata distribution of single subject to predict the value of this subject in the future. Inthis way, it could determine the amount of cash output and the cash held by theheadquarters in the future.Finally, according to the actual circumstances of capital and cash management,Chapter Ⅵ of this paper utilizes fuzzy optimization method to build the fuzzy modelof the cash held by the headquarters. It will help corporations to make investmentstrategies.更多还原