【摘要】：資金作為滲透到企業(yè)經(jīng)營管理所有環(huán)節(jié)的一個關鍵因素,承載著助推整個公司運行流轉的關鍵任務。資金管理現(xiàn)在已經(jīng)成為現(xiàn)代企業(yè)一項重要的管理內(nèi)容,尤其是在“現(xiàn)金為王”的時代,已經(jīng)受到了越來越多的企業(yè)重視。不同類型企業(yè)需要不同的資金管理手段,相同企業(yè)的不同發(fā)展階段也需要不同的資金管理手段,隨著企業(yè)規(guī)模向集團化發(fā)展,分子公司越來越多,管理鏈條變長之后,集團總部對于分支結構資金運轉的管理控制力逐漸削弱,無法做到事前與事中監(jiān)督。本文通過對DT公司資金管理的現(xiàn)狀及對DT公司的現(xiàn)狀進行分析和研究,總結出該公司在資金管理中所面臨的問題,其中包括:DT公司資金沉淀產(chǎn)生的成本支出、DT公司資金支付流程產(chǎn)生的風險、DT公司面臨緊縮的貨幣政策產(chǎn)生的籌資風險、DT公司資金管理與經(jīng)營目標不能有效銜接、DT公司的資金需求信息明顯滯后、DT公司納稅籌劃不到位產(chǎn)生大量的資金流出。通過對上述問題存在的原因分析和總結本文對以上問題提出了解決的應對措施:健全內(nèi)部資金管理制度完善內(nèi)部資金管理、建立大數(shù)據(jù)資金集中管理系統(tǒng)、提高籌資管理水平、提高項目決策質(zhì)量控制基建項目資金使用、進行納稅籌劃平衡納稅現(xiàn)金流與經(jīng)營現(xiàn)金流。并在最后對實施資金管理解決問題的方案進行了必要的保障手段包括:內(nèi)控文化和制度建設、加強全員的培訓、資金管理系統(tǒng)的及時維護、加強內(nèi)部審計與監(jiān)督。通過資金管理優(yōu)化方案的實施將有助于DT公司有效的控制資金風險,提高資金管理水平。
[Abstract]:As a key factor which penetrates into all aspects of enterprise management, capital carries the key task of helping the whole company to run and circulate. Capital management has become an important part of modern enterprise management, especially in the era of "cash as king", which has been paid more and more attention by more and more enterprises. Different types of enterprises need different means of capital management, and different stages of development of the same enterprises also need different means of capital management. As the scale of enterprises develops to collectivization, more and more subsidiary companies become more and more, and the chain of management becomes longer. The management and control of the capital operation of the branch structure is gradually weakened, and can not be supervised in advance or in the matter. Based on the analysis and study of the current situation of DT and DT, this paper summarizes the problems faced by the company in the capital management. This includes the cost incurred by the capital precipitation of the: DT Company and the risk arising from the capital payment process of the DT Company; the financing risk caused by the tight monetary policy of DT Company; the lack of effective linkage between the capital management and the operating objectives of the DT Company; and the lack of effective linkage between the capital management and the operating objectives of DT Company. The company's capital demand information obviously lags behind DT company tax planning not in place to produce a large amount of capital outflow. By analyzing and summarizing the causes of the above problems, this paper puts forward some countermeasures to solve the above problems: perfecting the internal fund management system, establishing big data's centralized fund management system, and improving the level of financing management. Improve project decision quality control capital use of capital construction projects, balance tax cash flow and operating cash flow. In the end, the author carries on the necessary guarantee means to implement the fund management solution plan including: the internal control culture and the system construction, strengthens the entire staff's training, the fund management system timely maintenance, strengthens the internal audit and the supervision. The implementation of fund management optimization scheme will help DT to effectively control the capital risk and improve the level of fund management.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.61

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