搭建资金平台实现企业集团资金集中管理的实践初探

On the preliminary practice about the realization of capital centralized management of a enterprise group through building capital platform

文章分析了企业集团资金管理面对的问题,对企业集团通过资金平台实现资金集中管理的实践进行了讨论,对资金平台的搭建与运营模式、主要功能、管理原则进行了说明,对利用资金平台设立资金预算驱动拨款模式、实行内部成员单位协议结算系统以及与会计核算系统的对接进行了介绍,并对实践中的体会进行了简述。

The financial management problems faced by enterprise group are analyzed in this paper.The practice of capital centralized management through financial platform by enterprise group is discussed.Some issues such as building financial platform,operating mode,main features and management principles are described.Using financial platform to establish capital budget-driven funding model,implements internal unit agreement settlement system and accounting system interconnection are introduced.Brief descriptions to the experiences in practice are given finally.