【摘要】：伴隨著社會經(jīng)濟的快速發(fā)展,集團公司這一企業(yè)組織形式逐步產(chǎn)生。財務管理是集團公司管理架構中的焦點,資金的管理則是財務管理活動的重中之重。為適應集團公司的發(fā)展戰(zhàn)略,國內(nèi)外對資金管理模式進行了科學化的理論研究與實踐,提出了多種將集團財務進行整合以提高經(jīng)濟效益和運作效率的資金集中管理模式。構建合理、高效的資金集中管理模式,并根據(jù)集團內(nèi)外部發(fā)展狀況不斷進行優(yōu)化調(diào)整,以提高集團資金的使用效率、減少資金成本、降低企業(yè)的資金風險,對于集團管理者來說十分重要。近年來,白酒行業(yè)受政策調(diào)整和經(jīng)濟水平變化的影響,結(jié)束了“黃金十年”的快速發(fā)展勢頭,開始進入深度調(diào)整階段。古井集團作為我國白酒行業(yè)的代表性企業(yè),下設30多家分子公司,資金運營狀況復雜,在2011年便進行了資金的集中管理。目前集團公司正處于全面整合期,且受行業(yè)趨勢變化的影響較為顯著,在資金風險和資金使用效率方面體現(xiàn)出許多問題。本文采用了案例研究、比較分析和數(shù)據(jù)分析法。首先,對資金集中管理的相關文獻和理論進行梳理總結(jié),并在此基礎上介紹了資金集中管理的優(yōu)越性,列述了五種具體的資金集中管理模式,從多方面將其進行比較。其次,對古井集團的發(fā)展階段和行業(yè)背景進行分析,表明其進行資金集中管理模式優(yōu)化的必要性;描述了古井集團的組織架構和資金集中管理現(xiàn)狀,針對于此提出古井集團在資金管理方面存在的具體問題,包括有息負債率逐年增高、凈運營資本占比低、成員單位償債意識不強、信息化程度不高等。最后,從財務預算控制、進行實時監(jiān)控、建立考核機制和信息化建設四個方面對古井集團資金集中管理模式提出優(yōu)化措施,并建議古井集團將資金集中管理模式與互聯(lián)網(wǎng)金融進行創(chuàng)新性結(jié)合,利用互聯(lián)網(wǎng)迅猛發(fā)展的勢頭,轉(zhuǎn)變管理方式、拓寬集團投融資渠道、構建供應鏈金融平臺,有利于提高資金的運作效率,保障上下游企業(yè)利益,讓集團公司在行業(yè)動蕩調(diào)整的環(huán)境下平穩(wěn)發(fā)展。另外,與古井集團有著相似背景的集團公司,可以通過類似措施,增強集團資金的穩(wěn)健性與安全性,節(jié)約資金成本,提高資金運作效率,適應行業(yè)環(huán)境變化;并增強創(chuàng)新意識,合理運用互聯(lián)網(wǎng)金融技術,為集團發(fā)展助力,提供全新的發(fā)展思路。
[Abstract]:With the rapid development of social economy, the group company, the enterprise organizational form gradually emerged. Financial management is the focal point in the management structure of group company, and fund management is the most important part of financial management. In order to adapt to the development strategy of the group company, this paper has carried on the scientific theory research and the practice to the fund management mode at home and abroad, and has proposed many kinds of centralized fund management mode which will integrate the group finance to improve the economic benefit and the operation efficiency. To construct a reasonable and efficient centralized fund management model, and to optimize and adjust according to the internal and external development of the group, in order to improve the use efficiency of the group funds, reduce the capital cost, and reduce the capital risk of the enterprise. It is very important for group managers. In recent years, due to the influence of policy adjustment and economic level change, liquor industry has put an end to the rapid development momentum of "Golden decade" and has begun to enter the stage of deep adjustment. Gujing Group, as the representative enterprise of liquor industry in our country, has more than 30 sub-subsidiaries under which the operation of funds is complicated, and the centralized management of funds was carried out in 2011. At present, the group company is in the comprehensive integration period, and is affected by the change of the industry trend, which reflects a lot of problems in the aspects of capital risk and capital use efficiency. Case study, comparative analysis and data analysis are used in this paper. First of all, the related literature and theory of centralized management of funds are summarized, and on this basis, the advantages of centralized management of funds are introduced, and five specific modes of centralized management of funds are listed and compared from various aspects. Secondly, the development stage and industry background of Gujing Group are analyzed, which shows the necessity of optimizing the centralized capital management mode, and describes the organizational structure of Gujing Group and the current situation of centralized capital management. In view of this, the paper puts forward the specific problems existing in the capital management of Gujing Group, including the increase of interest bearing debt ratio year by year, the low proportion of net working capital, the weak consciousness of member units in debt service, and the low degree of informatization, etc. Finally, from four aspects of financial budget control, real-time monitoring, establishment of assessment mechanism and information construction, the paper puts forward the optimization measures for the centralized fund management mode of Gujing Group. It is suggested that Gujing Group should combine the centralized capital management mode with Internet finance innovatively, make use of the rapid development of the Internet, change the management mode, widen the channel of group investment and financing, and construct the supply chain finance platform. It is beneficial to improve the efficiency of capital operation, protect the interests of upstream and downstream enterprises, and make the group company develop smoothly under the environment of industry turbulence and adjustment. In addition, the group companies with similar background to Gujing Group can enhance the stability and security of the group funds, save the cost of funds, improve the efficiency of capital operation, adapt to the changes of the industry environment, and enhance the sense of innovation through similar measures. Rational use of Internet finance technology, for the group's development, to provide a new development ideas.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F426.82;F406.72

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