文档介绍：【摘要】
资金管理是企业集团财务管理的一项核心内容,企业生存、发展、获利的很多问题都和资金管理密切相关。但企业集团由于其自身结构的特殊性,成员企业众多,地域分布广泛,在资金集中管理上的问题尤其突出。资金管理失控、监控缺乏手段、资金使用率低,已经成为我国企业集团管理中迫切需要解决的问题。为加强资金管理,控制财务风险,企业集团要根据自己的实际情况,及时调整自己的资金管理模式,使其适应管理变化的需要,在经营管理中发挥其最大的功效。随着企业集团的不断发展壮大,如何提高资金管理对于企业集团有着重要意义。本文以河南中烟工业有限责任公司集团的资金管理为例,从传统资金管理存在的主要问题入手,主要阐述企业集团资金集中管理的模式----结算中心模式,以及如何全面加强资金集中管理,提高集团企业的可持续发展能力。
【关键词】企业集团;资金管理;资金集中管理;结算中心模式
Abstract
Group capital management is a core element of financial management, corporate survival, development, profitability and financial management of many problems are closely related、 But the Enterprise Group as the special structure of its own, members of many enterprises, the geographical distribution of a wide range of funds focused on management problems in particular、 Money management out of control, lack of means of monitoring the use of funds is low, China has e an urgent need for the management of enterprise groups to solve problems、 To strengthen financial management and control financial risk, enterprise groups according to their actual situation, to adjust their own funds management, to adapt to the changing needs of management, operation and management play in the maximum effect、 With the continuous development and expansion of enterprise groups, how to improve the financial management of great significance for the enterprise group、 In this paper, Henan o industry limited pany's capital management group, for example, from the traditional fund management start with the main problems, mainly on the centralized management of enterprise groups, the pattern of funds ---- clearing house model, and how prehensively strengthen the centralized management of funds improve the ability of the Group sustainable development of enterprises、
Key words enterprise group; financial management; centralized management of funds; clearing house mode
目录
目录 1
引言………………………………………………………………………………1
一基本概念 2
(一)企业集团的概念 2
(二)资金管理的概念 2
(三)资金集中管理的概念 2
(四)资金集中管理模式 3
(五)财务结算中心的概念 4
二我国企业集团实施集中管理的必要性 4