【作者】 赵欣；

【导师】 许楠；

【作者基本信息】 河北工业大学 ， 工商管理硕士（专业学位）， 2017， 硕士

【摘要】 近年来,资本市场上频繁发生有关资金管理安全的事件,给相关企业造成了巨大损失,也引起资本市场各利益相关方的高度关注。由于资金管理的高风险及其在企业发展中的重要作用,加强对集团企业资金集中管理的内部控制已成为大势所趋。加强企业资金集中管理的内部控制,有助于实现资金管理的规模效应和协同效应,防范和规避企业集团的经营风险,提升企业集团的整体实力,增强企业集团的市场竞争力,从而实现企业集团的可持续发展。在系统阐述内部控制理论和资金集中管理模式理论的基础上,本文以GT企业集团为例,采用案例研究方法,深入研究分析GT企业集团资金管理的现状及其内部控制流程中存在的问题。结合资金集中管理的相关理论,根据集团的发展愿景和经营情况,明确该企业集团应加强资金集中管理,建立结算中心资金管理模式。根据内部控制相关理论,结合GT企业集团现有流程及业务特点,分别从资金预算管理、银行账户管理、备用金管理、资金收入管理、资金支付管理等五个业务模块,优化设计了结算中心模式下的GT企业集团资金管理内部控制流程。资金管理内部控制活动是企业保证资金安全、规避资金风险的重要举措,是影响企业长期稳定发展的重要因素。为了实现资金集中管理,规范完善企业集团现有的资金管理内部控制流程,本文提出了建立资金管理内部控制流程的保障措施,以期对企业集团建立有效的结算中心资金管理内部控制流程提供有益的借鉴,进一步推动GT企业集团资金管理水平的提升。更多还原

【Abstract】 In recent years,the capital management events in the capital market,has caused huge losses to the enterprise,and caused great concern of the market parties.Due to the high risk of capital management and its important role in the development of enterprises,to strengthen the centralized management of group enterprise funds has become a trend.Strengthening the centralized management of funds of enterprises,contribute to the realization of scale effect of capital management and synergies,enhance the overall strength and market competitiveness of the enterprise group,which can help the enterprise achieve sustainable development.Based on the theory of internal control theory and centralized management of funds,this paper takes GT Enterprise Group as an example and uses Case Study method to analyze the current situation of capital management of GT enterprise group and the problems existing in the internal control process.According to the development of vision and operation group,combined with the theory of centralized management of funds,the enterprise should strengthen the centralized management of funds,the establishment of funds management mode of settlement center.Based on the GT corporation existing processes and business characteristics,according to the theory of internal control,the enterprise group should optimally design the internal control processes of GT enterprise group fund management fund mode under the settlement center,such as the capital budget management,bank account management,cash management,revenue management,payment management and other five business modules so on.Fund management internal control activities is an important measure to ensure the safety of funds and avoid the risk of capital,which is an important factor affecting the long-term stable development of enterprises.At last,in order to realize the centralized management of funds,and improve the enterprise to optimize the existing fund management internal control process,the paper puts forward measures to ensure the implementation of the internal control process,providing a useful reference to internal control process of cash management should be built on the enterprise group,which further promotes the capital management level of GT group.更多还原