铁路企业构建司库管理体系的探讨

Tentative Study on the Establishment of a Treasury Management System for Railway Enterprise

为优化铁路企业资金管理模式,增强铁路企业资金管理能力,在分析铁路企业现行铁道结算中心和财务公司2种资金管理模式的基础上,针对铁道结算中心和财务公司资金管理模式职能重复等问题,提出构建铁路司库管理体系。通过铁路构建司库管理体系条件分析,铁路司库管理条件基本具备,从组织构架和管理模式、制度及流程优化、信息系统集成等方面阐述铁路司库管理体系,以提升铁路资金经营管理、资源统筹、风险防范等综合能力。

With the purpose of optimizing the pattern and enhancing the ability on the fund management of railway enterprise, this paper proposes to establish a treasury management system for railway enterprise, so as to solve the problem, such as function crossing and overlapping between Railway Settlement Center and Financial Company, which is defined after the analysis on the 2 capital management patterns of both organizations. It finds out that the conditions for establishing the treasury management system are ready. The proposed system is then elaborated in terms of organization structure, management pattern, system and process optimization, information system integration, etc., in order to enhance the comprehensive ability on fund management, resources planning and risk prevention.