I 摘要 现代企业的管理以财务管理为中心，而资金管理又是财务管理的重要组成 部分。资金管理的重要性不言而喻。对于集团企业而言，如何发挥资金的规模优 势，提高资源的协同效应，已经成为衡量其综合实力的重要因素。选择适合自身 发展阶段的资金集中管理模式，关注怎样在实践中不断优化资金集中管理模式， 规避资金风险的发生，尽可能地发挥资金集中管理的效用，是集团企业资金集中 管理过程中所必须考虑的问题。 HNRB报业集团是2003年由事业单位改制而成的省属国有文化企业，出于 管理的需要，2006年成立了资金结算中心，标志着集团资金集中化管理的开始。 经过十多年的发展，集团的规模不断壮大，同时伴随报业“寒冬期”的到来，资 金集中管理中的问题也日益显现。 本文主要采用案例研究的方法，以HNRB报业集团资金集中管理为研究对 象，介绍了HNRB报业集团资金集中管理选择的模式、多年来形成的特点和资 金管理工作的重点。同时，本文以具体的资金集中管理工作为实践基础，结合国 内外资金集中管理的先进理论知识，对HNRB报业集团目前资金集中管理现状 进行分析和探讨，发现了HNRB报业集团资金集中管理过程中存在的问题，指 出其资金管理模式与集团战略目标脱节、资金管理系统与财务核算系统脱节、资 金预算管理不完善、资金结算中心对资金管理缺乏刚性、资金管理过程中存在资 金风险和税务风险等问题。然后着重从集团内部挖掘导致这些问题和风险出现 的原因，借鉴现有的资金集中管理的成功经验，给HNRB报业集团的资金集中 管理提出一系列应对措施，指出HNRB报业集团应结合集团发展战略目标优化 资金集中管理模式、利用先进信息技术优化资金管理信息系统、完善资金预算管 理、以加强内部控制管理提升资金管理的刚性、提高风险防控意识等。这些措施 和建议，在一定程度上可提高HNRB报业集团资金管理水平，同时也给其他集 团企业提供一定的借鉴。 关键词：集团企业；资金集中管理；资金结算中心 HNRB报业集团资金集中管理问题的研究 Abstract II Abstract The center of modern enterprise management system is financial management, in which the important part is funds management. There is no doubt that the funds management has great significance. For group enterprise, a key factor in measuring comprehensive strength of the corporation is how to leverage the advantage in capital scale and improve the synergistic effect in resource. How to select the mode of the centralized management of funds in line with their own conditions? How to optimize the model of the centralized funds management during the actual practices so as to evade capital risk and make centralized capital management play a more powerful role? These are issues that group enterprise should take into consideration during the development process. HNRB press group is a provincial state-owned cultural enterprise restructured from an institutional organization in 2003. Out of need by management, the capital settlement center is established in 2006, which indicates the begining of funds centralized management. With decades of development, the scale of the enterprise groups enlarged continuously, and newspaper encounters unprecedented winter season, the problem of funds centralized management is increasingly pressing. On the basis of practical experience of funds centralized management in HNRB press group, this article has introduced the centralized funds management pattern, the characteristics, and the key point of funds management using case study method. Meanwhile, based on the basis of practical experience of funds centralized management in HNRB press group, combining with the advanced theoretical knowledge at home and abroad, this article analyzes and discusses the current situation of funds centralized management in HNRB press group, and finds some problems in the process of funds centralized management in HNRB press group. The centralized fund management model is out of step with the group strategy, funds management system is not adjusting with financial accounting system, the fund budget management is not perfect, the capital settlement center is not rigid in the fund management, and other problems, identify the financial risk and tax risk during the fund management process. As for these problems, this article focuses on digging out the causes of these problems and risks from within the group. After taking a lesson from other successful cases, this article proposes countermeasures about funds centralized management, such as optimizing the HNRB报业集团资金集中管理问题的研究 Abstract III mode of the centralized funds management according to the group strategy, improving the funds management system by utilizing advanced information technology, promoting the level of fund budget management, strengthening internal control management, raising the awareness of risk control, and so on. Hoping to improve the HNRB press group's fund management level and provide certain reference for other group enterprises. Key Words: Group enterprise; centralized funds management; capital settlement center HNRB报业集团资金集中管理问题的研究 目录 IV 目录 摘要 ....................................................................................................... I Abstract ................................................................................................ II 目录 .................................................................................................... IV 第一章 绪论 ...................................................................................... 1 第一节 选题背景及意义 .............................................................................. 1 一 选题背景 ........................................................................................................... 1 二 选题意义 ........................................................................................................... 2 第二节 资金集中管理的内容与模式 .......................................................... 2 一 资金集中管理的内容 ....................................................................................... 2 二 资金集中管理的模式 ....................................................................................... 3 第三节 本文的研究思路和方法 .................................................................. 7 一 研究思路 ........................................................................................................... 7 二 研究方法 ........................................................................................................... 9 第二章 HNRB报业集团的基本情况及资金管理现状 ................ 10 第一节 HNRB报业集团概况 .................................................................... 10 一 集团简介 ......................................................................................................... 10 二 集团发展历程 .................................................................................................. 11 第二节 HNRB报业集团资金管理现状 .................................................... 13 一 集团资金管理模式 ......................................................................................... 13 二 集团资金管理特点 ......................................................................................... 15 三 集团资金管理重点 ......................................................................................... 21 HNRB报业集团资金集中管理问题的研究 目录 V 第三章 HNRB报业集团资金集中管理问题及成因分析 ............ 25 第一节 HNRB报业集团资金集中管理存在的问题 ................................ 25 一 资金管理模式与集团战略目标脱节 ............................................................. 25 二 资金管理系统与财务核算系统脱节 ............................................................. 28 三 资金预算管理不完善 ..................................................................................... 29 四 资金结算中心对资金的管理缺乏刚性 ......................................................... 29 五 资金集中管理存在的风险 ............................................................................. 30 六 存在的其他问题 ............................................................................................. 33 第二节 HNRB报业集团资金集中管理问题的成因分析 ........................ 34 一 未能及时优化资金管理模式 ......................................................................... 34 二 资金管理系统落