集团公司“资金池”构建:效率提升与成本压降

Establishment of“Cash Pooling”of Group Company: Efficiency Promotion and Cost Reduction

作为一种先进的资金管理方式,"资金池"在集团公司中的应用越来越多。资金集中不仅可以提升企业资金管理质量,而且对企业的长远发展具有重要作用。然而,目前对"资金池"应用成效并没有一个量化评价。运用层次分析法,通过调查问卷分析,对企业集团构建"资金池"的应用成效进行量化评价分析,发现目前集团公司"资金池"在提升资金使用效率和降低成本方面存在一些问题,需要通过建立虚拟"资金池"、完善集团公司结算中心建设等措施进行改进。

As a kind of advanced capital management mode, cash pooling has been applied more and more in group company. Capital concentration not only improved the enterprise capital management quality, but also had important effect in a long run development for enterprise. However, there is no quantitative evaluation for the application effect for cash pooling.By using the analytical hierarchy process, from questionnaire analysis, this article takes quantitative evaluation analysis of the application effect of cash pooling of group company, and finds that there exists some problems in increasing capital usage efficiency and cost reduction, and it should be improved by establishing virtual cash pooling and perfecting the accounting center construction of group company.