【作者】 王辉；

【导师】 赵选民；

【作者基本信息】 西安石油大学 ， 会计硕士（专业学位）， 2016， 硕士

【摘要】 随着宏观经济增速的放缓,中石油钻探行业投资下降、市场工作量严重下滑,钻探行业趋势萎缩,为了适应不断恶劣的环境变化,ZT公司作为中石油集团下属公司,通过对其现有的资金管理的模式(即司库管理模式)进行优化,提高公司资金管理效率,完善现有的资金管理模式,充分发挥公司整体优势,优化配置公司整体资源,成为公司目前亟待解决的问题。此外,对于钻探行业资金集中管理方面的研究也具有重要的意义。本文在了解了资金管理理论和司库管理相关基本理论的基础上,以中石油下属单位ZT公司为研究对象,介绍了该公司司库管理模式运行现状,将司库管理基本理论应用于ZT公司资金运营管理当中,通过结合ZT公司的实际情况,设计了问卷调查法、对比分析等研究方法,运用价值链管理理论、弗雷德里克·赫茨伯格的双因素理论思想的分析方法,对ZT公司司库组织架构、资金计划流程、审批管理制度等方面进行优化,针对优化后的方案进行了实施后的应用分析,并提出方案可行的实施保障,完善了ZT公司现有的资金管理制度,提升了公司资金管理效率。本文通过对ZT公司现有司库管理模式的分析与研究,针对公司司库管理模式运行以来其资金管理现状,设计相应优化方案并进行了优化后的效果分析,切实解决了公司资金管理中存在的现实问题。同时,希望通过本文司库管理模式的探索及研究,进一步为完善石油钻探行业资金管理制度,提升资金管理方面提供可鉴之处。更多还原

【Abstract】 With lower rate of macroeconomic growth and falling investment in CNPC drilling industry,the drilling workload has reduced a lot.In order to accommodate the severe challenge,ZT Company,a subsidiary of CNPC,has optimized and completed the existing fund management mode,that is,the treasury mode,to improve the efficiency of funds management.It turns to be an urgent problem that is how to integrate the resources of the company and to develop its advantage as a whole.It is also important to do research on the fund centralization management of drilling industry.Based on the basic related theory of fund management and treasury management,this paper introduces the current situation of treasury management mode of ZT Company.The author has applied the treasury management theory to the capital operation management of ZT company,according to its actual situation.The questionnaire investigation,comparative analysis and other research methods have been adopted by the author in the paper.The value chain management theory and Frederick Herzberg’s double factor analysis method have been applied to optimize the organization structure of treasury,the financial planning process and the capital approval system.The related supporting measures has been suggested on the basis of application analysis of the optimized scheme of ZT company,to perfect the fund management system and improve the capital management efficiency.According to the analysis and research on the existing treasury management mode of ZT company,the optimized scheme has been designed and its implementation effect has been analyzed in this paper,which has resolved the realistic problems existing in the fund management of ZT company.At the same time,it might be referenced for those who needs to further explore and research the treasury management mode and to improve the capital management system of drilling industry.更多还原