企业集团资金管控探讨

Discussion on the Capital Management and Control of Enterprise Groups

对于企业集团来说,资金的管理不仅关系企业集团的业务发展和资金运用,甚至影响集团的发展战略。论文从分析企业集团资金管控的作用,即降低资金的成本、规避和防范资金风险,增强总部对成员企业的财务控制力、增强融资能力,拓展融资渠道、保持现金流平衡,落实资金计划体系入手,针对企业集团资金管理中存在的问题,从管和控两方面探讨资金集中管理的措施及具体操作模式,对企业集团在实践中选择适合自己的资金管控模式具有一定的指导意义。

For an enterprise group,the management of capital not only concerns the business development and capital utilization of the enterprise group,but also affects the development strategy of the group.This paper analyzes the function of capital management and control of enterprise groups,that is,reducing the cost of capital,avoiding and preventing capital risks,strengthening the financial control ability of headquarters over member enterprises,enhancing the financing ability,expanding financing channels,maintaining cash flow balance,and implementing the capital plan system.In view of the problems existing in the capital management of enterprise groups,this paper discusses the measures and specific operation modes of centralized capital management from the aspects of management and control,which has certain guiding significance for enterprise groups to choose their own capital management and control modes in practice.