企业集团资金集中管理总分账户模式的应用

Application of General-sub Account Mode in Fund Centralized Management in Enterprise Group

资金集中管理,可以增强资金管理能力,提高资金使用效率,目前已经成为企业集团资金管理的主流方式。通过对资金集中管理模式的比较分析,得出总分账户模式是适应特大型企业集团资金集中管理发展必然要求的结论。探讨特大型企业集团在实施资金集中管理过程中,以财务公司为平台,依托商业银行网络系统,借助总分账户这一创新模式进行资金集中管理的成因、原理、运行方式及特点。提出进一步完善总分账户模式的建议。

Fund centralized management can improve fund management capacity, heighten fund service eflqciency, which has become the main trend of fund management in enterprise group. Through comparative analysis of fund centralized management mode, we have come to the conclusion that generalsub account mode meets necessary requirement of development of fund centralized management in giant enterprise group. We studied cause, principle, operation mode and special features of fund centralized management in the process of implementation of fund centralized management in giant enterprise group, taking financial corporation as the plat, depending on business bank network system, in terms of innovation mode of general sub account.