企业集团资金管理问题研究方案.docVIP

摘 要 Abstract Along with the development of market economy, the enterprise group scale continuous enlargement, capital management problem is particularly important. The development of the enterprise group for the economic development of a country and international competitiveness is of great role. In the management of the enterprise group, the core of management contents is capital management and good capital management is the foundation of group company survival and development, to control and manage capital well is to seize the enterprises lifeblood. The paper has four parts, the first part introduces the basic contents and principle of the enterprise group capital management.The second part of the management of the enterprise group by model, this paper puts forward the enterprise group management mode: unified state control over income and expenditure mode, petty cash fund mode, internal bank model, settlement center model, and financial company mode. The third part combining with the current analysis of Chinas enterprise in the implementation of the group of groups fund the problems of management, mainly including the centralized fund degree is not high, the financing is short of uniform management, funds on the out of control, financial information and distortion of failure. The fourth part, in view of Chinas capital management existing problems puts forward some solving countermeasures. Keywords: enterprise group; funds management; management mode 目 录 1 1 企业集团资金管理概述 2 1.1企业集团地概念及特点 2 1.2资金管理地基本概念 2 1.2.1 资金地概念 2 1.2.2 资金管理地概念 2 1.3企业集团资金管理地特征 3 1.4 企业集团资金管理地原则及内容 4 1.4.1企业集团资金管理地原则 4 1.4.2 企业集团资金管理内容 5 2 企业集团资金管理模式 7 2.1 统收统支模式 7 2.2 拨付备用金模式 7 2.3 内部银行模式 7 2.4 结算中心模式 8 2.5 财务公司模式 10 3 企业集团资金管理存在地问题 12 3.1资金集中程度不高 12 3.2资金使用效率低下 13 3.3资金管理方式及手段落后 13 3.4失效和失真地财务信息不利于资金管理决策 14 3.5资金管理模式落后 14 3.6资金管理制度不完善 15 4 加强我国企业集团资金管理地对策 16 4.1完善企业集团授权体系并适度集中资金管理 16 4.2建立企业集团财务管理信息系统 16 4.3选择合适地资金管理模式 17 4.4规范集团资金管理制度 18 4.4.1完善财务会计制度体系 18 4.4.2完善全面预算管理体系 18 4.4.3完善内