企业集团现金管理模式毕业设计论文

郑州大学软件学院本科毕业生论文论文题目：企业集团现金管理模式

摘要

现代的企业现金管理,是指包括以账户和供应链为核心的收付款交易管理,以现金资源共享和集中化控制为核心的流动性管理,以创造现金流价值为核心的投、融资管理,以及以保障企业营运资金安全为核心的风险管理。

在本文中,我们对企业现有现金管理模式及其运用进行分析。首先,我们对现金管理发展背景、基本概念、内容、重要性、市场、基本功能和面对的主要客户群做了简要介绍,接着,我们简述现有企业的现金管理的现状,包括主要服务内容和特点分析,然后,我们对企业现金管理业务若干代表性类型了深入的分析, 包括报表中资产负债情况、现金流情况及比率分析。本文在研究国内集团企业和跨国集团企业现金管理模式的基础上,针对我国集团企业现金管理中存在的问题,结合我国现阶段集团企业组织结构和现金管理监管环境,提出一种新的现金管理模式一集团财资中心, 使集团企业在实现资金集中控制的同时,最大地提高资金使用效率。

在以上分析的基础之上,我们得出了相应的结论:合理地制定全面制定现金管理整体策略,并有效使用现金管理各项功能组合能够促进自身发展需要,实现集团资金使用的优化。最后,我们对现金管理业务未来的发展趋势做了说明。我们通过深入的分析、详实的数据为企业更好开展现金管理提供全面丰富的决策参考。

关键字：现金管理、企业集团、集团财资中心、流动性、可行性分析

Abstract

The contemporary enterprise’s each management includes functionalities such as Payments and collections related to accounts and supply chain, liquidity management based on cash pooling and c ollectives’ control, investing and financing each flow management in order to create value, and risk management with the purpose to ensure the operational capital needs of the enterprises.

In this article, we perform the analysis on the cash management function and mobilization of an enterprise. First of all, we introduce the development background, general concept, Basie functionality of cash management and its major customers. Second, we introduce the status of cash management among enterprise, including the content and characteristics of cash management service. Third, we perform the detail analysis on several typical cash management business of enterprises, including assets, liabilities, cash flows and ratios on the financial statements.But there are so many Problems deserve to investigate .Cash management, which is the core of finical management, focus on all these conflicts .According to the deficiency exist, should a cash centralization model could be designed for holding company and its group ,the efficiency of

cash management and the market value of group would be improved .

Based on the above analysis, we concluded that enterprises capital optimization by adopting comprehensive cash management strategies and utilizing various functionalities of cash management. Finally we forecast the trends and developments of cash management, and also provide the detail analysis and accurate data to support enterprises in their Cash management decision making

Key Words: cash management,business conglomerate,group treasury center liquidity, analysis

目录

摘要-------------------------------------------------I ABSTRACT---------------------------------------II

目录-----------------------------------------------III 引言------------------------------------------------1 第一章企业集团现金管理概述------------------------- 1.1 现金管理

1.1.1 现金管理定义

1.1.2 现金管理的内容

1.1.3 现金管理目标

1.1.3 现金管理重要性

1.1.5现金管理市场

1.2 企业集团现金管理

1.2.1 企业集团组织结构

1.2.2 企业集团现金管理目标

1.2.3 企业集团现金管理的特殊性

1.3 企业集团现金管理模式

1.3.1 统收统支

1.3.2 拨付备用金

1.3.3 内部银行