企业集团资金管理模式研究初探

The Preliminary Study on Fund Management Model of Enterprise Group

企业管理以财务管理为中心,财务管理以资金管理为中心,如何管好用好企业集团资金,成为关系到企业生死存亡的重要课题。文章介绍了企业集团资金管理常用四种基本形式,对四种方法的特点进行了比较,在此基础上借鉴国际先进管理经验,结合我国实际,提出了成立以财务公司为载体的资金结算中心,以收支两条线为手段,全面预算管理为核心,利用现代化管理手段,通过"四步法"加强资金管理的具有中国特色的集权式资金管理模式。

Enterprise management is centered on financial management, and financial management is centered on fund management. Therefore, how to manage and make good use of enterprise groups funds is closely related to the survival and death of enterprises. This paper mainly introduces four basic forms of fund management in enterprise groups, and compares the characteristics of the four methods. On this basis, drawing on the experience of advanced international management and combining with the reality of our country, this paper puts forward a centralized capital management model with Chinese characteristics. And this model is mainly through four steps to strengthen the man- agement of funds. The first step is to set up a financial settlement center based on financial companies;the second step is to take the two lines of revenue and expenditure as a means;the third step is to take the overall budget man- agement as the core, and the fourth step is to use modem management means.