企业集团资金集中管理方法探讨

【作者】 茅人予；

【导师】 王玉荣；

【作者基本信息】 对外经济贸易大学 ， 企业管理， 2006， 硕士

【摘要】 随着社会经济的高速发展,企业集团已成为符合产业结构调整和规模经济效益的企业组织形式,它是现代商品经济条件下企业组织形式的创新。但是企业集团规模的不断发展使其组织结构逐渐趋向复杂化,在其内部管理中将会遇到诸多困难。集团内部财务管理问题,一直是困扰各企业集团内部管理的一大难题,也是企业界非常关注的一个现实问题。随着市场竞争的加剧,企业集团向多元化、多地域化方向的快速发展的状况下,现有分离的会计体系己很难满足企业集团的管理需要,资金集中管理就是适应企业集团发展需求的一种管理创新。与一般企业相比,企业集团财务管理呈现出整体性与相对独立性、层次性、复杂性的特征。这些特征决定了加强企业集团内部财务控制的重要性。本文从分析企业集团这一高级组织的内涵出发,首先准确地界定"企业集团"一词,分析其特征及中国企业集团的发展现状;结合"集团"的特性,引入了"集团资金集中管理"的概念及其基础,即内部结算的概念,再结合企业集团规模、地域等特点,介绍目前企业集团在实施资金集中管理的组织结构,并有针对性的着重分析了更为适合现代化大型企业集团的组织方式——结算中心和财务公司。随后,本文介绍了企业集团资金管理的近年来颇受好评的金融创新,即净额交易,网络银行及现金集合库,并深入分析了这些创新的特点,可行性,以及在企业集团财务管理上的优势。最后本文借鉴国际大型企业集团—SMS集团的资金集中管理的实际情况,并以定量分析考核其使用现金集合库模式的成效。为我国企业集团资金集中管理提供了经验与借鉴。更多还原

【Abstract】 As the pillar of country economy, enterprise group who has many advantages ofenterprise organize forms, is an advanced organization. It can promote enterpriseorganize form and managing mechanism to rationalization;it has important effect onadjusting and upgrading industry structure;additionally enterprise group is the elitestrength in developing export-oriented economy, standing for international competingpower of a country. But with enterprise group’s size expanding gradually, organizestructure becomes more and more complicated and internal management in enterprisegroup becomes very difficult. The problem on financial management in enterprise groupis a difficult problem on internal management, which puzzled many enterprise group.The popular disjunctive account system cannot satisfy the need of enterprisegroup management under the circumstance that corporation group grew faster indiversification and multi-region as result of fierce competition. Compared with generalenterprises, enterprise group is integrative and relatively dependent, more levels andmore complicate. In order to solve the aforesaid confliction and also to meet the featureof it, cash centralized management as innovated management tool has been inventedunder the background of modern network technology.At the begin of the paper is to analyze the intension of enterprise group, firstly,accurately define "enterprise group", analyze its feature and the development of ourcounties enterprise groups;then, combine the feature of "Group", introduce "the group’sinternal balance", and deeply analyze cash centralized management (CCM). Then thepaper introduces the character and appliance of five modes of CCM, especially balancecenter and financial company, the two more appropriate for the modern enterprisegroups.Thirdly, the paper introduces the tools of CCM, the financial innovations praisedand used more and more abroad recent years, including netting, net-bank and cash pool.The paper deeply analyzes their features, feasibility and the advantage on financialmanagement. At last, the papers investigate the example, SMS Group, with quantitiveanalysis to check the effect of their cash management, providing some experience toenterprise groups of our country.更多还原