【作者】 李国栋；

【导师】 王培欣；

【作者基本信息】 哈尔滨工业大学 ， 工商管理硕士（专业学位）， 2021， 硕士

【摘要】 伴随经济全球化、我国改革开放30年的迅猛发展,通过经营积累发展壮大、资本运作等途径,中国企业集团逐渐做大做强,世界500强中中国企业集团占比逐年提高,面对严峻的国内外竞争形势,高质量发展之路成为中国企业集团的必然选择。资金作为企业集团的血液,确保着企业集团各个机体良性运转,企业集团保持健康发展态势,实现高质量发展,通过资金集中管理,有效盘活资金资源,加强资金资源优化配置成为最优选择。企业集团根据自身管控需要,以及生产经营特点,不断优化自身资金集中管理模式,集资金集中管理、投融资管理、金融资源管理等全方位资金管理职能于一身的司库模式,也逐渐成为国内企业集团资金集中管理模式的优化选择。本文在了解资金集中管理及司库管理等相关理论的基础上,以HE集团为例,分析了该集团资金集中管理运行现状及存在的问题,从问题出发深层次剖析成因,并在借鉴典型央企集团资金集中管理模式的基础上,有针对性的提出了HE集团资金集中管理模式的优化方案,这对于强化HE集团资金管控水平具有现实意义。本文从优化职能定位、明确管理边界、完善制度流程、建立健全信息化体系等保障手段入手,阐述优化方案保障体系建设,确保HE集团资金集中管理优化方案可操作、可实现。希望通过对HE集团资金集中管理模式的优化,助力HE集团实现高质量发展,并对其他中央企业的资金集中管理优化提供借鉴作用。更多还原

【Abstract】 Along with the rapid development brought by the Reform and Opening-up and economic globalization,through the accumulation of business development,capital operation,Chinese enterprise groups gradually become bigger and stronger,accounting for a year-on-year growing proportion in the Fortune Global 500.However,in the face of intense competition both at home and abroad,they have no choice but to combat through high-quality development mode.Capital to enterprise group is what blood to body.Capital could ensure the benign operation of each part of the enterprise group,keeping the healthy trend and high-quality development of the enterprise group.No doubt that centralized capital management has become the best choice to effectively invigorate and optimally allocate capital resources.Enterprise groups,according to their own management and control requirements,choose suitable centralized capital management mode.The treasury management mode,adopted by advanced enterprises in Europe and the United States,have also been chosen by domestic enterprise groups as their central capital management mode,considering its comprehensive capital management functions in terms of investment and financing,financial resources,and so on.Reflecting on theories related to centralized capital manageme nt and treasury management,this thesis takes HE Corporation as an example,analyzing the s tatus quo and underlying problems of HE’s centralized capital management to find out the main causes.The thesis brings forward optimized plan for HE’s treasury management mode,referring to the centralized capital management modes adopted by typical central government-owned enterprises in China.Thus,specific improvement measures are clearly targeted and given,which is of significant and realistic importance to the level of HE’s financial management.This thesis illustrates how to establish guarantee system of centralized capital management in enterprise groups,from the perspective of safeguard measures,such as the optimization of functional orientation,clarification of administration boundary,perfection of the system and management process,construction and supplement of information system,ensuring the operability and realizability of centralized capital management in HE Corporation.By analyzing the optimized plan for HE’s centralized capital management mode,this thesis hopes to help HE Group achieve high-quality development,better be a pointed reference for other central government-owned enterprises in China.更多还原