论文企业集团资金集中管理问题研究的摘要及目录.doc

河北经贸大学经济管理学院毕业论文摘 要 随着市场经济的发展，一大批规模大、实力强，跨行业、跨地区的企业集团脱颖而出，日益成为社会经济活动的重要主体。由于当前世界主要经济体仍未摆脱低迷状态，国际市场需求不断萎缩，使得提高企业内部管理能力、加强风险管控、降低企业运营风险就成为企业改革的工作重点。在这种背景下，作为企业“神经系统”的资金集中管理逐渐被我国企业集团所采用，成为集团公司的资金管理的首选方式。资金集中管理加强了集团的资金监控，降低了集团的资金使用成本，增强了资金使用效率。但是如果资金管理不善，将会出现资金分散、财务失控、资产流失等后果，使企业面临较大的财务风险、降低企业管理效率，从而制约企业集团的健康发展。针对这些问题，本文从资金集中管理的概述入手，对当前企业集团资金集中管理的现状和存在的问题进行了剖析，然后提出如何改进企业集团资金集中管理的对策建议，最后强调了实施资金集中管理需要注意的问题。其最终目的是降低企业的风险，提高企业的效益。关键词 企业集团；资金集中管理；资金预算；资金结构 Abstract With the development of market economy, a large number of large scale, strength, cross-industry, cross-regional enterprise group, has increasingly become an important subject of social economic activities. Because the major economies have not yet the world out of recession, shrinking international market demand, improve the internal management of enterprises, the ability to enhance risk management, reduce operational risk has become the focus of the work of enterprise reform. In this context, as the nervous system of the centralized fund management in China was gradually adopted by enterprise groups, has become the preferred mode of funds management company. Centralized management of funds to strengthen the financial control group, reduces the cost of using the group of funds, enhance the use efficiency of funds. But if the funds management, funds dispersed, there will be consequences of financial control, loss of assets, the enterprise is facing greater financial risk, reduce the efficiency of management of enterprises, thereby restricting the healthy development of enterprise groups. Aiming at these problems, this paper starts from the overview of centralized management of funds, has carried on the analysis to the enterprise group fund centralized management present situation and the existence question, and proposed countermeasures and suggestions to improve the capital centralized management, finally stressed the need to pay attention to the implementation of centralized funds management problem. Its ultimate aim is to reduce the risk of enterprises, improve the efficiency of enterprises.Keywords Enterprise group; Centralized management; Funding budget; Fund structureII目 录一、企业集团资金集中管理概述1（一）企业集团资金及资金集中管理的含义1（二）企业集团资金集中管理原则2二、企业集团资金集中管理的意义2（一）优化集团公司的资金配置21.通过集中结算加速资金周转22.盘活闲置资金提高资金效益23.提高企业集团的银行信誉，优化资金结构34.积聚闲散资金，凸显资金集中管理的优势3（二）有助于企业集团整体发展战略的实现3（三）强化了内部资金监控，防范资金运作风险4三、企业集团资金集中管理的现状及问题4（一）企业集团资金集中管理的现状4（二）企业集团资金集中管理存在的问题51.资金管理制度不健全52.资金使用效率低下53.资金预算执行力度不够54