【作者】 李琳；

【导师】 谭庆美；

【作者基本信息】 天津大学 ， 工商管理， 2020， 硕士

【摘要】 在当今国际经济全球化、竞争全球化,在我国经济得到迅速发展的背景下,企业集团凭借强劲的发展势头为推动我国社会经济发展贡献了巨大的力量。资金管理是企业集团管理的核心和重点,并且资金管理的好坏直接影响到企业的综合实力,资金管理不力容易引起筹资成本过高、投资决策失误或引起债务危机等诸多风险,为达到资源的优化配置,经济增值最大化的目的,企业集团越来越多地实行资金集中管理来提高资金的使用效率。本文以S集团为研究对象,采用文献分析与案例研究相结合的研究方法,研究以S集团为代表的大中型国有企业集团资金集中管理问题,在研究内容上共包括六部分,第一部分,就研究的目的、背景等进行了探究,对在企业集团资金集中管理方面的国内外研究成果进行了分析及综述;第二部分,就与本文相关的理论做了梳理,并重点分析比较了如今企业集团使用比较多的四种资金集中管理模式;第三部分,在对S集团资金集中管理案例分析上,着重研究其在运用结算中心模式进行资金集中管理的发展过程,期间遇到的问题及解决的方法,并总结其取得的成效;第四部分,分析S集团资金集中管理在预算体系、风险防控、信息化管理水平、子公司的积极性以及资金集中程度等方面存在的问题。第五部分,对增强S集团资金集中管理的效果提出相应的保障措施及建议,以推动S集团资金管理更好发展并对同类型企业集团提供参考借鉴。第六部分,对本文研究内容进行总结。更多还原

【Abstract】 Under the background of international economic globalization,competition globalization and the rapid economic development in China,enterprise groups have made great contributions to the social and economic development of China with their strong development momentum.Fund management is the core and key of enterprise group management,and the quality of fund management directly affects the comprehensive strength of the enterprise.Poor fund management may cause many risks such as high financing cost,investment decision-making mistakes or debt crisis.In order to achieve the optimal allocation of resources and maximize economic value-added,enterprise groups are increasingly implementing centralized fund management to improve the efficiency of the use of funds.This thesis takes the case of S Group’s funds centralized management as the research object,adopts the research method of literature analysis and case study to research the funds centralized management of large and medium-sized state-owned enterprises represented by S group.The research content includes six parts,the first part,analyzes the purpose and background of the study,both domestic and foreign research in the funds centralized management of enterprise group are analyzed and summarized.The second part,combs the theories related to this research,and focuses on the analysis and comparison of the four types of funds centralized management modes that enterprise groups use more nowadays.The third part,on the case analysis of S Group’s funds centralized management,it focuses on the development process,especially problems and solutions in the process of using the settlement center model to carry out funds centralized management,and summarizes the achievements of funds centralized management of S group.The fourth part,it analyzes the problems of its budget system,risk prevention and control,information management level,enthusiasm of subsidiaries and funds concentration degree.The fifth part,corresponding safeguard measures and suggestions are put forward to enhance the effect of S Group’s funds centralized management,in order to promote the better development of funds management of S group and provide reference for similar enterprise groups.The sixth part,summarizes the research content of this thesis.更多还原