集团资金集中管理问题研究-以贵州茅台集团为例.docxVIP

PAGE 2 PAGE 14 集团资金集中管理问题研究-以贵州茅台公司为例 摘要 随着我国经济的高速发展以及经济全球化的影响，我国的企业组织形式也在不断的革新中，企业集团开始出现。这种大型的企业集团的出现，对于我们国家的经济发展也提供了重要的推动力，对于我国的经济发展的作用越来越明显。资金，是一个企业日常生产经营必不可少的一部分，但是，一旦资金的管理不善，则会导致资金的使用效率下降，导致企业集团出现财务风险。所以，做好企业集团的资金集中管理是必要的，而且可以提高资金的使用效率，促进企业的良性循环，发展企业的内在实力，盘活企业集团资金，降低财务风险，增强企业集团融资能力和市场竞争力。现在，越来越多的企业集团开始重视集团的资金集中管理这一重要问题。 本文研究的对象贵州茅台集团是我国目前最大的白酒制造企业集团。本文以贵州茅台集团为资金集中管理问题为研究对象，深入剖析贵州茅台集团的概况及资金管理现状，找出目前资金集中管理模式下的问题，解决其中的资金使用效率低，技术人员素质低，资金管理体系的问题，以达到提高资金的使用效率，防范财务风险，减少财务费用，提高企业集团的整体和局部经济效益。本论文对贵州茅台集团资金集中管理有着重要意义，希望为我国其他的企业集团完善集团资金集中管理提供借鉴和参考。 关键词：企业集团，资金集中管理，贵州茅台，优化方案 Research on the Centralized Management of Group Capital-A Case Study of Maotai Company in Guizhou Province Abstract With the rapid development of Chinas economy and the impact of economic globalization, Chinas enterprise organization form is also in constant innovation, enterprise groups began to appear. The emergence of such large enterprise groups, for our countrys economic development has also provided an important driving force, the role of Chinas economic development is becoming more and more obvious. Capital is an indispensable part of the daily production and operation of an enterprise. However, if the capital is not well managed, the utilization rate of capital will decline, which may lead to financial risks of the enterprise group. Therefore, it is not only necessary to do a good job in the centralized capital management of enterprise groups, but also can improve the use efficiency of funds, promote the virtuous cycle of enterprises, develop the internal strength of enterprises, vitalize the capital of enterprise groups, reduce financial risks, and enhance the financing ability and market competitiveness of enterprise groups. Now, more and more enterprise groups begin to pay attention to the important issue of centralized management of group funds. Kweichow moutai group is the largest liquor manufacturing enterprise group in China. Taking guizhou moutai group for centralized fund management