国有企业资金集中管理的利弊与应对措施研究

Research on the Pros and Cons of Centralized Fund Management in State-Owned Enterprises and Countermeasures

资金管理在国有企业财务管理中具有重要作用,不仅可以有效整合资金,提高国有企业的资金利用率,还可以有效节约运行成本,实现降本增效目标,更能提高国有企业经济效益,扩大国民经济规模,加快资产积累。资金集中管理有利于国有企业长远发展,也是国有企业内部控制制度建立与执行过程中必须考虑和重视的问题之一。阐述了资金集中管理的内容,总结了国有企业资金集中管理的利弊,提出了国有企业资金集中管理的优化措施。

Fund management plays a crucial role in the financial management of state-owned enterprises,which not only effectively consolidates funds,enhancing the utilization efficiency of state-owned enterprise funds but also significantly reduces operational costs,achieving the goals of cost reduction and efficiency improvement.Furthermore,it contributes to the overall economic benefits of state-owned enterprises,expands the scale of the national economy,and accelerates asset accumulation.Centralized fund management is advantageous for the long-term development of state-owned enterprises and is an essential consideration during the establishment and implementation of internal control systems in these enterprises.This paper elaborates on the content of fund centralization management,summarizes the pros and cons of centralized fund management in state-owned enterprises,and proposes optimization measures for the centralized fund management of state-owned enterprises.