集团化企业资金集中管理关键因素探析

The Key Factors for the Implementation of Centralized Cash Management in Corporate Groups

本文以哈佛大学迈克尔·波特教授提出的价值链理论为分析工具,从理论角度探究影响资金集中管理成功运行的关键影响因素,以期促进当前集团化企业财务管理的发展和进步。

In recent years, there have been a lot of discussions and study among scholars at home and abroad on cash management in large-scale corporate groups. As shown by the research findings, the cash management in corporate groups can be divided into two primary types, i.e. centralized management and decentralized management. Using the value chain theory put forth by Michael Porter from Harvard University, the paper provides on the theoretical level an analysis of the key factors for the successful centralized management of cash in a bid to promote the financial management of corporate groups to a higher level.