随着我国经济的高速发展和经济全球化竞争日益加剧，企业集团对经济发展的重要性愈加明 显。企业集团采取有效方式加强对资金的集中管理是集团发展的必经之路，也对集团集合实际需 求、挖掘内部发展潜力具有极大的促进作用，同时，也有利于高效的开源节流、有效盘活集团资 金、不断增强资金利用率，有利于确保集团整体融资并将市场核心竞争力提升到新的层次。由此 可见，企业集团在社会经济发展中，必须不断探寻更加具有针对性地资金集中管理模式并发挥其 实质性的功效。 山东省人民政府为加速国有企业改革、强化国有资本运营行业管理，将原山东省六家省管矿 业集团重组为新汶矿业集团，为一家国有超大规模的专业性能源企业集团。本文采用文献综述法、 案例分析法、实地调研法等研究方法，结合自身担任新汶矿业集团财务部主任及多年资金管理的 工作经历，从宏观的角度、站在集团管控的层面，对新汶矿业集团的资金集中管理进行深入研究。 主要内容为：对新汶矿业集团的发展情况与资金管理现状进行深层剖析，找出新汶矿业集团在资 金集中管理方面所存在的资金集中管理责权不明确、资金预算管理未能够发挥真正的作用且资金 业务创新不足、资金集中管理专业化水平有待提高以及信息化融合建设有待加强等问题；针对存 在的问题，深入探究对资金集中管理重要性认识不足、资金预算管理不严与资金集中管理权受限、 缺乏专业人才的培养、信息化融合建设有待加强等原因；在此基础上，有针对性提出优化方案及 保障措施，得出新汶矿业集团在资金集中管理上要明确资金集中管理职权，强化资金预算管理， 加强资金集中管理的业务创新，不断提高资金集中管理的专业性与规范性水平并进一步有效推动 资金管理信息系统融合及系统功能性模块的认识，优化集团资金集中管理的措施，并增强集团在 发展运营中的整体经济效益。 本文的分析探究对于新汶矿业集团资金集中管理在社会经济中的健康发展具有一定的影响与 意义，期望能够有针对性的为我国其它类似企业集团资金集中管理的完善和改善提供参考。 关键字：企业集团；资金集中管理；优化措施II Abstract With the great development of our economy and the increasing competition of economic globalization, enterprise groups play a more important role in economic development. It is a necessary way for group development to strengthen the centralized management of enterprise group funds in an effective way, and it will greatly promote the development potential of the group's actual needs. The purpose of efficient implementation is to save resources and save money, make effective use of group funds, and increase the utilization rate of funds, so as to ensure that the overall financing of the group and the core competitiveness of the market are upgraded to new levels. It can be seen that many enterprises in the socio-economic development, the continuous search for more targeted capital centralized management and play its substantive effectiveness. Xinwen Mining Group was established by the Shandong Provincial People's Government in 2004 to speed up the reform of state-owned enterprises and implement the management of state-owned capital operations industry. It will strengthen the construction of the former Shandong Province's six provincial management mining groups in response to the needs of the times and the needs of related industries. A state-owned super large scale professional energy enterprise group. The research methods used in this paper include literature review method, case analysis method, field research method, etc.. The paper mainly explores the optimization of the centralized management of Xinwen Mining Group's funds combined with the actual situation. On the basis of this, we will deeply analyze the development of Xinwen Mining Group and the current situation of capital management, and find out the problems existing under the centralized management model, including the lack of clarity on the responsibility for centralized management of funds. Capital budget management has not been able to play a real meaning and insufficient business innovation at all stages. The specialization level of capital centralized management needs to be improved and the information integration construction needs to be strengthened. In order to investigate the reasons for the problem, there are mainly insufficient understanding of the importance of centralized management of funds, lax management of capital budgets, limited management of centralized management of funds, and lack of training of professional talents. Informatization construction needs to be strengthened. Then, we put forward the optimized plan and safeguard measures, and concluded that Xinwen Mining Group should clarify the power of centralized management of funds in the centralized management of funds, strengthen the management of funds budget, and strengthen the business innovation of centralized management of funds. We will continue to improve the professional and normative level of centralized management of funds and further promote the integration of capital management information systems and the expansion of business modules, so that the centralized management of funds of the Xinwen Mining Group can be optimized, and the cost of financing can be controlled by scientific strategies to the lowest point. And enhance the overall economic benefits of the Group in the development and operation, vigorously promote the quality of centralized management of the Group's funds and the implementation of the desired standards. The analysis of this paper explores the importance and far-reaching significance of the centralizedIII management of funds in the social economy of Xinwen Mining Group. It is hoped that it can provide some reference for the optimization of the centralized management of funds of other enterprise groups in China. Key words: Enterprise group, Capital central management, Optimization scheme Thesis, Application ResearchIV 目 录 摘要..............................................................................................................................................................I Abstract.......................................................................................................................................................... II 第一章 绪论...................................................................................................................................................1 1.1 研究背景及意义..............................................................................................................................1 1.1.1 研究背景..............................................................................................................................1 1.1.2 研究意义..............................................................................................................................2 1.2 国内外研究现状..............................................................................................................................3 1.2.1 国外研究现状......................................................................................................................3 1.2.2 国内研究现状......................................................................................................................5 1.2.3 国内外研究综合评述..........................................................................................................6 1.3 研究内容和方法..............................................................................................................................7 1.3.1 研究内容..............................................................................................................................7 1.3.2 研究方法..............................................................................................................................8 第二章 资金集中管理和相关基础理论 ........................................................................................9 2.1 资金集中管理相关情况..................................................................................................................9 2.1.1 资金集中管理的概念..........................................................................................................9 2.1.2 资金集中管理的主要模式..................................................................................................9 2.1.3 资金集中管理的作用分析................................................................................................11 2.2 资金集中管理的相关理论............................................................................................................12 2.2.1 内部资本市场理论............................................................................................................12 2.2.2 信息不对称理论...............................................................................................................12 2.2.3 委托代理理论...................................................................................................................13 第三章 新汶矿业集团资金集中管理现状...................................................................................14 3.1 新汶矿业集团概况........................................................................................................................14 3.1.1 基本简介............................................................................................................................14 3.1.2 集团管理等情况................................................................................................................14 3.2 新汶矿业集团资金集中管理现状情况........................................................................................15 3.2.1 资金集中管理模式............................................................................................................15 3.2.2 资金集中管理及结算情况................................................................................................16 3.2.3 新汶矿业集团资金管理信息系统管理现状....................................................................16 3.3 现资金集中管理效果分析............................................................................................................17 3.3.1 资金占用情况....................................................................................................................17 3.3.2 库存现金、可变现资产情况............................................................................................17 3.3.3 资金筹集情况....................................................................................................................18 第四章 新汶矿业集团资金集中管理存在的问题与原因..............................................................20V 4.1 新汶矿业集团资金集中管理存在的问题....................................................................................20 4.1.1 资金集中管理责权有限，管理路径单一、全面性不足................................................20 4.1.2 资金预算管理、不精准、不全面....................................................................................20 4.1.3 资金集中管理业务创新不足............................................................................................21 4.1.4 资金集中管理专业化水平不足........................................................................................22 4.1.5 信息系统独立，无法实现各个信息系统之间的数据共享............................................22 资金预算管理、不精准、不全面.............................................................................................23 资金集中管理业务创新不足.....................................................................................................23 4.2 新汶矿业集团资金集中管理问题的原因....................................................................................24 4.2.1 对资金集中管理重要性认识不够....................................................................................24 4.2.2 对全面预算管理、资金预算管理的重要性认识不够....................................................24 4.2.3 对资金集中管理进行业务创新的重要性认识不够........................................................24 4.2.4 对专业人才进行系统培养的重要性认识不够................................................................25 4.2.5 对信息化建设的重要性认识不够....................................................................................25 第五章 新汶矿业集团资金集中管理优化措施..............................................................................26 5.1 资金集中管理优化目标及原则....................................................................................................26 5.1.1 优化目标............................................................................................................................26 5.1.2 优化原则............................................................................................................................26 5.2 进一步明确资金集中管理职权，创新资金集中管控新手段....................................................26 5.3 优化资金预算管理........................................................................................................................27 5.3.1 进一步优化健全资金预算组织体系................................................................................27 5.3.2 进一步优化做好资金预算的编制与考核........................................................................28 5.3.3 进一步规范做好资金预算运行过程控制........................................................................29 5.4 注重资金集中管理的业务创新....................................................................................................30 5.4.1 发展并丰富财务公司的外部投资业务............................................................................30 5.4.2 强化同外部商业银行等金融机构的合作........................................................................31 5.4.3 依托互联网+实现业务多元化..........................................................................................31 5.5 不断提高资金集中管理专业化水平............................................................................................32 5.5.1 积极引进专业人才............................................................................................................32 5.5.2 提高员工专业化综合素养................................................................................................32 5.6 加快资金管理信息系统融合及业务模块拓展建设....................................................................32 5.6.1 尽快建成高效协同、统一精准的共享平台....................................................................32 5.6.2 应进一步加大信息系统软硬件升级步伐........................................................................33 第六章 结论与展望 ..................................................................................................................35 6.1 研究结论........................................................................................................................................35 6.2 研究展望........................................................................................................................................35VI