【作者】 田静；

【导师】 孟永峰；

【作者基本信息】 河北大学 ， 会计硕士（专业学位）， 2016， 硕士

【摘要】 现代企业管理以财务管理为中心,财务管理以资金管理为中心。资金管理的重要性已经是毋庸置疑的。对于大型企业集团而言,如何发挥资金规模优势,提高资源协同效应,已经成为衡量现代企业综合实力的重要因素。回顾国际上知名企业集团的发展历程,资金管理趋向高度集中是企业管理的必然选择,推行资金集中管理,已经成为现代企业集团最重要的管理手段。通过资金集中管理,不仅能使资金资源得到充分的利用,规范企业预算、资金划拨、内部债务、产品销售、采购、现金等结算行为,而且可以大幅度减少筹资和资金使用成本,实现资金运用的安全性、流动性和效益性的统一。中国已成为全球经济体系中的更为重要的一名成员国,中国的企业集团特别是我们的国有大型企业,已然是中国企业在全球经济背景下参与国际竞争所需要的一种组织形式,这种组织形式随着国家行业的整合、产业的升级以及战略的发展,得到了我们更多的关注。本文在介绍基本理论的基础上,具体分析Z集团的现阶段管理模式,结合其行业特性,通过与相关人员的沟通,发现其在资金集中管理方面存在的问题,并结合理论与实践提出优化措施。更多还原

【Abstract】 Modern enterprise management to financial management as the center, financial management with capital management as the center. The importance of money management is beyond doubt. For large enterprise groups, how to make full use of its advantages in capital scale and improving resource synergy effect, has become an important factor to measure modern enterprise comprehensive strength. Reviewing the development of international well-known enterprise group, fund management tends to highly concentrated is the inevitable choice of enterprise management, implementation of centralized management of funds, has become a modern enterprise group is the most important management means. Through the centralized management of funds, not only can make money more adequate use of resources, standardize enterprise budget, funds transfer, internal debt, such as product sales, purchases, cash settlement behavior, but also can to sharply cut use of financing and financing cost, realize the unity of the security, liquidity and profitability of capital operation.China has become more important, a member of the global economic system, China’s enterprise groups, especially our large state-owned enterprises, is China’s enterprises in the global economy needed to participate in international competition under the background of a kind of organization form, this form of organization with the integration of national industry, industry upgrading and the development of the strategy, the us more attention. This paper introduces the basic theory, on the basis of analysis of the specific Z group management mode, combined with its industry characteristics, through the communication with related people, found in its focus on the problems existing in the management of funds, combined with the theory and practice of optimizing measures are put forward.更多还原