【摘要】：企業(yè)資金管理是企業(yè)財(cái)務(wù)管理的核心,大量國內(nèi)外實(shí)踐案例證明,資金集中管理是一種有效的資金管理方式。隨著我國國際化進(jìn)程的發(fā)展,越來越多企業(yè)走出國門,成為跨國企業(yè),跨境資金集中管理成為新的關(guān)注點(diǎn)。2015年《跨國公司外匯資金集中運(yùn)營規(guī)定》出臺(tái),意味著國家外匯管理局正式批準(zhǔn)設(shè)立跨境外匯資金池,為企業(yè)解決跨境資金集中管理提供了新的思路。瑞貝卡集團(tuán)是我國較早實(shí)施資金集中管理管理的跨國企業(yè)之一,面對(duì)動(dòng)蕩的外部環(huán)境,企業(yè)規(guī)模不斷擴(kuò)大,對(duì)企業(yè)資金管理提出了更高的要求。因此客觀的對(duì)瑞貝卡集團(tuán)的資金集中管理效果做出評(píng)價(jià),幫助企業(yè)提高資金管理能力,探索更適合企業(yè)發(fā)展現(xiàn)狀的資金集中管理方式是瑞貝卡集團(tuán)目前的關(guān)鍵任務(wù)。本文通過對(duì)瑞貝卡集團(tuán)深入的調(diào)研,采用文獻(xiàn)研究、案例分析、實(shí)地調(diào)研相結(jié)合的方法。在對(duì)資金集中管理文獻(xiàn)和理論研究的基礎(chǔ)上,詳細(xì)介紹瑞貝卡集團(tuán)資金集中管理的發(fā)展現(xiàn)狀及其資金結(jié)算中心+資金池的混合資金集中管理模式,分析其資金集中管理的效果,認(rèn)為資金集中管理有助于盤活企業(yè)內(nèi)部資金、整合企業(yè)內(nèi)部資金,緩解“三高”現(xiàn)象,降低財(cái)務(wù)費(fèi)用,緩解企業(yè)融資約束。同時(shí)從資金的控制情況、資金管理效果、信息系統(tǒng)運(yùn)用以及風(fēng)險(xiǎn)管理等方面對(duì)瑞貝卡集團(tuán)資金管理效果做出評(píng)價(jià),認(rèn)為現(xiàn)有模式基本實(shí)現(xiàn)資金集中管理目標(biāo)。并針對(duì)瑞貝卡集團(tuán)在資金集中管理中出現(xiàn)的問題,提出增強(qiáng)企業(yè)結(jié)算中心綜合管理水平,升級(jí)信息管理系,統(tǒng)建立信息服務(wù)中心,尤其是針對(duì)其跨國企業(yè)的性質(zhì),提出構(gòu)建全球化資金管理平臺(tái),將原有資金集中管理模式改進(jìn)為資金結(jié)算中心+外匯資金池模式,進(jìn)一步加強(qiáng)企業(yè)資金管理能力,提高資金的利用效率。
[Abstract]:Enterprise capital management is the core of enterprise financial management. A large number of domestic and foreign practice cases prove that centralized fund management is an effective way of fund management. With the development of internationalization in China, more and more enterprises have gone abroad and become multinational enterprises, and the centralized management of cross-border funds has become a new focus. The regulations on centralized Operation of Foreign Exchange funds of multinational corporations were issued in 2015. It means that the State Administration of Foreign Exchange has formally approved the establishment of cross-border foreign exchange fund pools, which provides a new way for enterprises to solve the problem of centralized management of cross-border funds. Rebecca Group is one of the earliest multinational enterprises to implement centralized capital management in our country. In the face of turbulent external environment, the scale of enterprises continues to expand, which puts forward higher requirements for enterprise capital management. Therefore, it is the key task of Rebecca Group to objectively evaluate the effect of centralized capital management, help enterprises to improve the ability of capital management, and explore a more suitable way of centralized management of funds for the current situation of enterprise development. Through the in-depth investigation of Rebecca Group, this paper adopts the method of literature research, case analysis and field investigation. On the basis of the literature and theoretical research on the centralized management of funds, this paper introduces in detail the present situation of the centralized management of funds in Rebecca Group and the mode of centralized management of mixed funds in the fund pool of the fund settlement center, and analyzes the effect of the centralized management of funds. It is considered that the centralized management of funds is helpful to invigorate the internal funds of enterprises, integrate the internal funds of enterprises, alleviate the phenomenon of "three high", reduce the financial expenses and alleviate the financing constraints of enterprises. At the same time, the effect of capital management in Rebecca Group is evaluated from the aspects of fund control, fund management effect, information system application and risk management, and it is considered that the existing model basically realizes the goal of centralized fund management. In view of the problems of Rebecca Group in the centralized management of funds, this paper puts forward to strengthen the comprehensive management level of enterprise settlement center, upgrade the information management department, and establish the information service center, especially for the nature of its multinational enterprises. This paper puts forward the construction of a global fund management platform, improves the original centralized fund management mode into the foreign exchange fund pool mode of the fund settlement center, further strengthens the fund management ability of enterprises, and improves the utilization efficiency of funds.
【學(xué)位授予單位】：河南財(cái)經(jīng)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.8;F406.7

【參考文獻(xiàn)】

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本文編號(hào)：2479209