文档介绍：华中科技大学
硕士学位论文
HJ医药公司资金集中管理模式探析
姓名:刘翔
申请学位级别:硕士
专业:工商管理
指导教师:薛明皋
20091024
华中科技大学硕士学位论文
摘要
企业管理的核心内容之一是财务管理,而财务管理的关键环节是资金管理。国
内的企业集团大多采用多级法人制,企业集团内部组织结构复杂,纵向管理链条过
长,企业资源的规模优势及协调效应均没有得到充分的发挥。就资金管理而言,大
部分国内企业集团都存在着缺乏资金监控的手段、资金分散、资金运作效率低下等
问题。因此,探析资金集中管理对提升企业集团资金管理的协同性、监控力和共享
能力具有重要的现实意义。
本文从企业集团和资金集中管理的相关理论出发,通过对比国内与国外企业资金
集中管理的方式,以 HJ 医药的资金集中管理为例,通过回顾其资金管理方式,分析
其存在的问题,提出实施资金集中管理的必要性。同时,结合 HJ 医药自身发展状况,
提出分步实施资金集中管理的思路,第一阶段分析资金集中管理模式,第二阶段制
定设立结算中心的业务流程和实施步骤,同时,对实施中可能出现的问题进行分析,
并提出相应措施。

关键词:企业集团资金集中管理协同性结算

I
华中科技大学硕士学位论文
Abstract
The finance management is one of the essence parts pany management system,
meanwhile the fund management is a key link of the whole finance management. In China,
multi-level legal person system is very popular in pany management, which
usually leads to an anization structure, supernumerary management
structure and inferior resource utilization. Moreover, as far as the finance management
concerned, it is mon in most of panies that they tend to meet poor funds
centralization, shortage of development control, low efficiency on resource utilization rate
and so on. Therefore, the research on the management model of a centralized fund has
important practical significance on promoting cooperation, control and petence
in the enterprise group fund management.
Based on the theories about enterprise group and centralized fund management,
taking the centralized fund management of HJ pany for example, by
concluding its fund management methods to analyze the currently existed problems, this
pares the centralized fund management of domestic enterprises with many other
foreign enterprises in order to emphasize the importance and necessity of fund
management in the enterprise development. At the same time, through connecting with HJ
pany its own development brings up the detailed ideas by separating a
centralized fund management into different stages. The first stage analyzes the cent