论文中英文摘要 关键词.doc

资金是企业生产经营活动的血液,一个企业如果缺乏资金的支持与保障,将无法维持正常的经营运转,甚至濒临破产。为此资金管理应是企业财务管理的核心内容,企业集团资金管理水平的高低,关系到企业集团的生存与发展前景。随企业集团的不断扩大,大多数企业集团内部采用多级法人制,地域分布广、组织层次复杂,管理链条长,企业集团总部很难掌控集团内部成员企业的经营活动,尤其在资金管理方面,存在管理方法和手段落后、财权分割、运作分散、漏洞很多等问题,突出表现为多头开户、资金分散,甚至资金账外循环,再加上企业集团总部对资金监管不力,不能发挥企业集团资源配置及管理协同优势,从而致使企业集团资金使用效率低、成本高、风险大,这些问题已严重影响了企业集团的持续发展。企业集团以何种方式运作和管理资金,才能充分发挥企业集团的整体优势,对集团内部资源进行优化配置,促使企业集团以最小的资金资源创造更多的价值,确保企业集团战略目标的实现,这已成为当前我国企业集团有待解决的重要问题。随着中国企业集团的日益发展,以资金集中管理为主线的管理理念已悄然兴起,通过资金集中管理,充分利用了企业集团整体优势,有效帮助企业集团解决资金分散带来的诸多问题,有利于企业集团加强资金管理、防范财务风险、提升企业集团管理水平。因此,现阶段对企业集团资金集中管理研究具有较大的理论与现实意义。本文由四部分组成,其结构如下：第一章为绪论部分,主要介绍了企业资金集中管理的背景、意义及理念基础。第二部分主要阐述了企业集团资金集中管理的含义、目标、原则以及常用模式。第三部分主要分析了企业集团资金集中管理存在的问题、原因及必要性。第四部分以南方集团为案例,首先分析了南方集团资金管理现状及原因,接着从资金的筹集、投放、营运、存量及分配五方面分析了南方集团资金集中管理的内容与原则,提出构建“资金结算中心与财务公司相结合”的资金集中管理模式,并从划分母子公司资金管理权限、财务组织的调整与评价、强化资金预算管理、健全融资风险管理等方面阐述了资金集中管理体系的构建,最后结合南方集团实际情况,从账户管理、结算管理及融资管理等方面设计了相应的资金集中管理流程。本文的重点是第四部分,其新颖之处在于以南方集团为案例,从分析南方集团资金管理中存在的问题入手,将企业集团资金集中管理理念融入实践,提出构建“资金结算中心与财务公司相结合”的资金集中管理模式,并根据选择的管理模式,构建资金集中管理体系、设计资金集中管理流程,以解决南方集团资金管理难题。更多还原【Abstract】 The fund i s the blood of enterprises production and operating activities, If an enterprise lacks funds to support and ensure,it would be unable to maintain normal operation,or even be on the verge of bankruptcy.Therefore the management of funds should be the core of the financial management,the level of the management of funds is related to business survival and development prospects of the Group.With the continuous expansion of enterprise groups,the majority of companies within the group is a multi-level legal system, it has be wide geographic distribution, the organizational level is complex, and the chain of the management is long, the members of the headquarters is difficult to control the internal operations of enterprises, particularly in the funds management, it has so many problems of the laggard management methods and means, the property rights division, the operation of decentralized and other issues, the prominent exhibitions are the companies of account not to be limited, the funds is dispersive, Even the funds is unlisted cycle. And enterprise groups can not monitor effectively the capital, allocation of resources can not play the Enterprise Group integration and management synergies, thereby causing inefficient use of enterprise group of funds, high cost, risk, these problems have seriously affected the sustainable development of enterprise groups.the issue has serious impact on sustainable development of enterprise groups. How do the enterprise Group to choice the manner in which the operation and management of funds, to give full play to the overall advantages of enterprise groups, on the optimal allocation of internal resources, to promote enterprise groups with a minimum of financial resources to create more value, to ensure that enterprise groups to achieve strategic objectives, This has become the enterprise groups in China an important issue to be addressed. With the increasing development of enterprise groups in China,centralized management of funds the main line of the management concept has been quietly rising, through the centralized management of funds,to full use the advantages of enterprise groups as a whole, to effectively help enterprise groups to solve many problems of decentralized capital, This can help enterprises to strengthen fund management, to prevent financial risk, and to enhance management of enterprise groups. Therefore, Studying the centralized management of enterprise group of funds have a great theoretical and practical significance at this stage.The first chapter is an introduction section introduces the background of centralized management of enterprise fund,meaning and conceptual basis.The second part described the management of enterprise group of funds focused on the meaning, objectives, principles and common mode.The third section focuses on the centralized management of enterprise groups, financial problems, the reasons and necessity.Part IV of the South Group as a case, first analyzes the status of the South Groups fund management and the reasons for, and then from the capital raising, launch, operations, inventory and distribution analysis of the five areas in the southern group of funds focused on the content and principles of management, but the combination of Southern Group of the actual situation, bring forward building a financial settlement center and the combination of financial companies, centralized management of funds,and to build the construction of the centralized management system from the division of parent companys management rights, the adjustment and evaluation of financial organizations, strengthening the capital budget and risk management. Finally, to design the corresponding centralized fund management process from account management, billing management and financial management.Focus of this paper is the fourth part, the novel lies in the South Group is the case, from the analysis of the South Groups fund management problems, it will be link the enterprise group of funds focused on management concepts into practice, and to advise building a financial settlement center and financial combined company, centralized management of funds, and depending on the chosen management style, central ized management system for building funds, funds focused on management processes designed to solve the problems of the South Groups capital management.更多还原 【关键词】 企业集团； 资金集中管理； 模式与体系； 流程； 【Key words】 Enterprise group； Centralized management of funds； Model and System； Processes；企业集团是介于单一企业与市场之间的一种中间性组织。随着我国社会主义市场经济体制改革的不断深化,企业集团已成为符合产业结构调整、顺应市场经济发展的一种新型企业组织形式,并逐步发展成为我国国民经济的重要支柱和参与国际竞争的主要力量,其管理问题受到越来越多的关注。企业管理以财务管理为中心,财务管理以资金管理为核心。资金集中管理是适应企业集团发展要求的有效管理方式,它能够降低资金成本、提高资金使用效率、发挥内源融资优势、完善内部资本市场,进而充分发挥企业集团的整体优势。在此背景下,企业集团的资金管理问题逐渐成为理论和实践研究的焦点。在国外,资金集中管理起步较早,资金集中管理模式较为成熟,目前大多国际企业集团采用现金池(Cash Pool)集中管理资金。现金池模式作为当前最先进、最有效率、技术水平最高的一种模式,应该是各集团在资金集中管理方面努力的目标。然而,由于我国在公司借贷和外汇管制等方面存在严格规定,所以在我国推行国际通用的现金池模式存在一定的困难,但通过建立委托贷款关系现金池模式就变相地展开了。不过总体上看,在国内,结算中心和财务公司仍是企业集团目前采用的主要模式,当然在这两种模式的过渡时期还存在同时设立结算中心和财务公司的情形。本文以内部资本市场理论、交易成本理论、资金成本理论、财务控制理论为基础,采用规范研究与案例研究相结合的方法,对企业集团资金集中管理的模式进行研究,说明集团应该如何选择资金集中管理的模式并就模式的实施提出有关对策。事实上,各模式本质上并无优劣之分,在不同时间、不同地点,不同规模、不同内部结构的企业集团应选择不同的模式。企业集团需要在各模式的弊与利之间选择一个最佳切入点,避弊趋利,最大限度为集团发展服务。处于扩张期、资本实力还有待加强的企业集团宜选择结算中心模式;当企业集团资本实力增强,并具备组建财务公司的条件时,则应采用财务公司模式;而当企业集团具备较强的资本实力和较高的技术水平时,就应与商业银行合作,导入现金池模式,从而使得集团资金管理制度和流程更具效率。更多还原【Abstract】 The enterprise group is a intermediary organization between the single enterprise and market. With the continuous deepening of Chinas market economic system reform, enterprise groups have become the new type of organization conforming to the readjustment of the industrial structure and adapting to the development of market economy, which have gradually developed into the important pillar of national economy as well as the major forces of international competition, hence its management problem has being captured more and more attentions.Enterprise management takes the financial management as the center, while the fund management is the core of financial management. Centralized Fund Management (CFM) is a useful management approach which suits to the requirements of enterprise groupsdevelopment, which can reduce capital cost, improve the efficiency of the use of funds, take the advantage of internal finance, perfect the internal capital market, and then make full use of the advantage of enterprise groups as a whole. Therefore, the fund management of the enterprise group becomes gradually the focus of theoretical and practical research.At abroad, the CFM get started earlier, and their modes are more mature. Nowadays, most of the international enterprise groups select the cash pool mode for CFM. The cash pool, as mode of the most advanced and efficient and representing the highest-level technique of CFM in the world, should be set as the goal of every groups endeavoring to achieve. However, in our country, there are strict rules about corporate lending and exchange control, which make it hard to establish the international-applied general cash pool mode. But through establishing entrust loans relations, the cash pool mode could be carried out in a disguised form. Overall, at home, settlement center and finance company are the modes applied generally, and the two organizations coexist simultaneously during the transition phase.Based on the Internal Capital Market Theory, Transaction Costs Theory, Funds Cost Theory, and Financial Controlling Theory, this dissertation adopts the methods of normative study and case analysis to study the mode of CFM of enterprise groups, explain how to choose the optimizing mode of CFM and propose the countermeasures. As a fact, these modes are neither superior nor inferior to each other. At different times and places, enterprise groups with different scales and internal structures should choose different modes. Enterprise groups should balance the benefit and risk, then choose the best starting point, seek benefit and avoid risk, then serve for the development of group to the maximum. Concretely speaking, the enterprise group, in the expanding period and its capital strength remaining to be reinforced, should choose the settlement center mode. When groups capital is strengthened and get the requisite qualifications for establishing financial companies, it should choose the finance company mode. While the group has strong capital strength and high technology level, it should cooperate with commercial banks and import the cash pool mode, thus making the mode of groups fund management system and process more efficient.更多还原 【关键词】 企业集团； 资金管理； 资金集中管理模式； 现金池； 【Key words】 The Enterprise Group； Fund management； Centralized fund management； Cash pool； 企业集团是现代企业的一种主要组织形式。它是由母公司和众多下属的全资子公司、控股公司、参股公司组成的一个企业群体,在经济上统一控制、法律上又各自独立。目前企业集团资金管理中存在一些问题,突出表现在财务预算管理“虚”,“散”,资金结算管理“监督考核环节弱”和管理方式、手段落后,效率低下等方面,财务风险日益暴露。本文主要结合我国企业集团资金管理的现状,介绍了企业集团财务管理的一些背景,根据目前企业集团资金管理中存在的一些问题,提出资金集中管理的意义,并结合英国石油公司的案例,进一步阐述资金集中管理在整合集团资金资源,实现集团财务效益,防范集团资金浪费,降低集团经营成本,加强集团财务风险控制,确保集团资金安全运行等方面的优势。目前,我国企业集团常用的资金集中管理的模式主要有:拨付备用金、统收统支、内部银行、结算中心、财务公司。本文着重介绍了这五种模式的运作特点、主要职能、主要业务等内容,并对其进行比较分析,找出各自的优缺点,为将来企业集团资金管理模式的选择提供一定的依据。在对传统的五种模式分析的基础上,本文还提出了一种新型管理模式,即企业集团利用银行网络系统进行资金管理的集团账户管理模式。该模式具有适用范围广,资金结算快速、安全,能管理、监督内部账户,以及对集团资金实施及时监控等功能和特点,是企业集团可以选择的一种资金集中管理模式。本文通过对现代企业集团资金集中管理的理论和实务的分析,旨在为企业集团加强资金管理、探索更加完善的管理模式提供借鉴。更多还原【Abstract】 The enterprise group is a kind of main form of modern organization. It is a business enterprise community that is constituted from the parent company and multitudinous inferior companies, such as the entire capital subsidiary companies, the holding companies, the share-holding companies, the partnerships, which are under a uniform control on the economy and are respectively independent on the law. Currently, some problems of the funds management of the enterprise group have emerged: the finance budget management is empty and disperses , the process of intendance and inspection in the fund settlement management is unsubstantial , the manage method is fall behind, the efficiency is low and the financial risk exposes increasingly.This thesis introduces the funds management situation and some background of the finance management of the enterprise group in our country. Then it puts forward the significances of funds centralism management according to the existent problems of the enterprise group. Moreover, through the case study of British petroleum company, this thesis elaborates the advantages of funds centralism management, which can integrate the group funds resources, improve the group finance performance, guard against the group funds waste, lower the group management cost, strengthen the group financial risk control, guarantee the group funds safe operation etc. .Currently, the enterprise groups common fund centralism management pattern mainly has: Appropriates the reserve fund, the unified income and expenditure, in-house bank, the accounts settlement center, the financial company. These five kinds of patterns all respectively have its existence significance and the value. This thesis carries on more analytical introduction on their respective operation characteristics, main functions,business merits and shortage, which provides a certain basis for various enterprise group making the choice of the funds management patterns in the future. At same time, the thesis puts forward a kind of new management pattern: The Group Account Management Pattern based on the above analysis. This pattern is one fund management way which takes the bank network system as the platform to carry out the funds management for the enterprise group. It has many noteworthy functions and characteristics,such as:the applicable scope is wide, the fund settles accounts is fast and safe, the intendance and management of the internal account is substantial and effective. It is one kind of fund centralism management pattern that is suitable and feat for the enterprise group to choose in the future.This thesis carries out an elaborate analysis on the theories and practices of the funds centralism management of the enterprise group. The aim of it is exploring a more perfect management pattern,providing the reference for the enterprise groups and strengthening the funds management of them.更多还原 【关键词】 企业集团； 资金； 集中管理； 集团账户； 【Key words】 Enterprise group； Funds； Centralism management； Group account；随着经济体制改革的不断深入,我国的企业集团也逐渐从一种松散的经济联合体发展为以产权为纽带的跨地区、跨行业的一种经济组织形式。企业集团的发展对于调控宏观经济、提高国家竞争实力都有很大意义。加强对企业集团的资金管理也成为理论界和实务界研究的焦点。企业集团的资金集中管理关键在于管理模式的选择,企业集团应根据自身发展阶段选择合适的资金集中管理模式,设置相应的资金管理机构和业务流程,从而及时准确的收集相关信息数据,使管理人员迅速掌握集团资金的存量、流量、流向,从而能够有效监控集团资金使用情况,合理调节集团整体资金,杜绝资金体外循环,加快资金周转效率,最终整体上提高集团资金效率,同时为管理层决策提供相关数据支持。资金是流动资产的一个有机组成部分,因其具有较强的流动性而成为企业日常生产经营的润滑剂和衡量企业短期偿债能力的重要指标。日常生产经营中,客观上存在资金的流入量与流出量具有不同步性和不确定性的现实情况下,企业存在一定量的活动资金十分重要,对于企业集团来讲,加强对这部分资金的管理也直接关系到企业的经济效益和管理水平。研究表明,我国企业集团在发展过程中已经形成了几种有效的资金集中管理的模式,但相比较而言仍然缺乏一个完善的资金管理体系,尤其是在成员单位与总部的资金关系上,产权不清晰资金借贷关系混乱。从整个集团来看,出现高借贷高存款的不良情况。本文使用案例研究和规范研究相结合的方法寻找出能解决企业集团资金散乱使用效率低下、缺少监管和信息失真的等问题的途径。文章从对比分析国内外资金集中管理研究的实践出发,在研究我国目前的资金集中管理模式的基础上提出了以资金结算中心和财务公司相结合的资金集中管理模式,发挥结算中心的监控职能、结算职能和财务公司融资功能、投资功能、信贷功能、信息中心的作用,从而更有效的实现资金集中管理,为实现企业经营管理的目标垫下坚实基础。更多还原【Abstract】 With the reform of economic system,our countrys enterprise group has change from loose economic association to bond with property, across the region, cross-industrys economic organization.Develop enterprise group has great use for regulating macro economic and improving national competitiveness.Enterprise group has become the leader of the international market,strengthen enterprise groups Funds centralized management has become the focus of theory and practice research.Enterprise groups should depend on the its development stage to choose their own Funds centralized management mode,implement Funds centralized management,let administrative staff know the result of groups fund stock、flow and flow direction, as a result effectively control the use of funds, reasonable adjustment group fund as a whole,stop funding extracorporeal circulation,accelerate the Funds turnover efficiency,finally,improve the groups fund efficiency,also provide data to support the management decision.Fund is one of the most important part of working Funds.Because of its great flowability,so it become the lubricant of everyday operate and important index about pay for debt in short period.Becouse of the Funds cant come in short period it go out and the nondeterminacy,it is very important for company to have some operate fund.But for enterprise groups how to government the money is also important fou economic effectiveness.Research shows that, in the process of it development our enterprise group has formed several Funds centralized management models,but comparatively speaking, it still lack a perfect management system,especially on the relationship of members and headquarters in the enterprise groups.In order to find out the ways to solve the problem of low efficiency of the capital, lack of regulation and information distortion, this paper comprehensive use case studies and normative research.This paper begin from foreign enterprises Funds centralized management practice, on the basis of discuss our countrys current Funds centralized management model, put forward fund settlement center and finance company combining model to realizing Funds centralized management, bring into play the use of fund settlement center and finance company, as a result, more effective realization the goals fund management,this is also the papers.innovation.更多还原 【关键词】 企业集团； 资金集中； 财务公司； 【Key words】 Enterprise groups； Funds centralized； Finance company； 【摘要】 随着中国加入世贸组织，国内企业所处的经营环境和竞争环境正在发生着前所未有的深刻变化，企业所面临的不确定因素越来越多，危机事件层出不穷，危机管理越来越得到重视。文章着重研究市场营销危机管理系统。在回顾国内外危机管理理论与实践发展的基础上，界定了市场营销危机管理与其密切相关的概念，深入分析中国企业危机管理现状及市场营销中产品、价格、促销、分销以及公共关系、政治权力等要素，以便寻找其危机的产生因素。在此基础上，提取预警指标，运用相关模型及方法，系统提出了市场营销危机管理的预警系统，构建市场营销危机管理框架结构，并对我国企业加强其市场营销危机管理方面提出改进策略。更多还原【Abstract】 This thesis studies on Crisis Management of the Marketing system. Having reviewed the crisis management theory and reality experience at home and abroad, it defines more relative concepts of crisis management of the Marketing, such as Crisis, crisis management , Crisis of the Marketing and early Warning Crisis. It analyzes the product, price, place, promotion, public relationship and political power to find the sources of the crisis. This thesis not only extracts early warning crisis indicators, but also provides an integrated crisis early warning management of the Marketing. It establishes the framework of Manage Crisis of the Marketing, and provides advanced strategy for Chinese enterprise.【摘要】 在经济全球化、科技日新月异的今天,企业市场营销管理的重要性早已被我国企业管理者们所认识,但是,我国大多数企业的营销管理效果差强人意,往往是制订了计划却不能保证按计划实施、或者当外部环境发生变化时无法及时“见风使舵”。这时市场营销控制就应该浮出水面,正式成为营销管理工作的核心。目前,中国国内学术界对于营销控制的研究,主要是照搬了菲利普科特勒的营销控制模式,没有形成一个完整的理论框架。这就造成了我国企业界没有一个完整的市场营销控制体系作参照来执