【摘要】：在經(jīng)濟(jì)環(huán)境發(fā)生了根本性變化的今天,企業(yè)日益向集團(tuán)化發(fā)展,表現(xiàn)出下屬成員單位多,地域分布廣,資金管理難的特點(diǎn)。而資金是是企業(yè)生存生產(chǎn)的基礎(chǔ),關(guān)系到企業(yè)的財(cái)務(wù)狀況與經(jīng)營(yíng)效率。因此,發(fā)揮集團(tuán)整體資金優(yōu)勢(shì),提高整體資金使用效率,建立科學(xué)的資金管控體系,已成為當(dāng)前企業(yè)集團(tuán)的普遍共識(shí)。集團(tuán)通過(guò)實(shí)行統(tǒng)一對(duì)外融資政策,發(fā)揮集團(tuán)的整體融資優(yōu)勢(shì),提升融資額度,同時(shí)進(jìn)行有效的資金監(jiān)控；掌控子賬戶(hù)的資金存量和資金流量；做好全面預(yù)算,合理分配資源。通過(guò)有效的資金集中管控,實(shí)現(xiàn)企業(yè)集團(tuán)資金使用的效率和效益,降低資金使用成本,防控資金使用風(fēng)險(xiǎn),保證集團(tuán)正常運(yùn)行,實(shí)現(xiàn)企業(yè)價(jià)值的最大化。本文以企業(yè)集團(tuán)的財(cái)務(wù)資金為研究對(duì)象,采用規(guī)范研究和實(shí)際案例相結(jié)合的方法,首先闡述了論文研究的背景和意義,回顧國(guó)內(nèi)外文獻(xiàn)并進(jìn)行了分類(lèi)和歸納。然后,探討了資金集中管理的一些相關(guān)理論,包括資金管控的內(nèi)部市場(chǎng)理論、資金管控的資金結(jié)算中心模式、以及集團(tuán)資金管控模式選擇的影響因素。最后以SG集團(tuán)為例,介紹了SG集團(tuán)的基本情況和戰(zhàn)略轉(zhuǎn)型背景,對(duì)SG集團(tuán)現(xiàn)行資金管控中存在的問(wèn)題及成因進(jìn)行深入的分析,并提出優(yōu)化企業(yè)集團(tuán)資金管控的措施：加強(qiáng)全面預(yù)算管理,實(shí)行融資統(tǒng)一管理政策,建立穩(wěn)健的風(fēng)險(xiǎn)管理體系以及針對(duì)戰(zhàn)略轉(zhuǎn)型的應(yīng)對(duì)措施。
[Abstract]:With the fundamental change of economic environment, enterprises are developing to collectivization day by day, showing the characteristics of many subordinate member units, wide geographical distribution and difficult fund management. The capital is the foundation of the enterprise's existence and production, which is related to the financial condition and the operating efficiency of the enterprise. Therefore, giving full play to the group's overall capital advantages, improving the overall efficiency of the use of funds, and establishing a scientific capital control system have become the common understanding of the current enterprise groups. Through the implementation of a unified foreign financing policy, the group takes advantage of the group's overall financing advantages, enhances the financing quota, and carries out effective fund monitoring; controls the capital stock and capital flow of the sub-account; makes a good overall budget and reasonably allocates resources. Through the effective centralized control of funds, the efficiency and benefit of the use of funds of enterprise groups can be realized, the cost of using funds will be reduced, the risk of capital use will be prevented and controlled, the normal operation of the group can be ensured, and the value of enterprises will be maximized. This paper takes the financial capital of enterprise group as the research object, adopts the method of combining the normative research with the actual case, first expounds the background and significance of the paper research, reviews the domestic and foreign literature, and classifies and induces it. Then, it discusses some relevant theories of centralized capital management, including the internal market theory of capital control, the capital settlement center model of capital control, and the factors influencing the choice of group capital control mode. Finally, taking SG Group as an example, the paper introduces the basic situation and strategic transformation background of SG Group, and analyzes the existing problems and causes of SG Group's current capital control. The paper also puts forward some measures to optimize the capital control of enterprise groups: strengthening the overall budget management, implementing the unified financing management policy, establishing a sound risk management system and the countermeasures against the strategic transformation.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.7;F406.7

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